Wheel Tax Violations

To report a wheel tax violation please contact us at:
319 North Maple Street
(615) 494-9703

The primary objective of the Rutherford County Wheel Tax and Litter Officer is to control and regulate illegal littering in Rutherford County, as well as to maintain legal vehicle registration in Rutherford County. These objectives include: monitoring illegal dumping with existing convenient centers, utilizing every resource to assure legal registration with the motor vehicle department, assisting city and county emergency personnel in emergency situations, assisting as an alternate to court officers for Juvenile and General Sessions Court, and last but not least, to uphold and enforce all laws of the State of Tennessee.



By Smith, Cummings

Substituted for: Senate Bill No. 1833

By Motlow

AN ACT to levy a wheel or privilege tax upon motor-driven vehicles in Rutherford County; to provide ways and means for the collection of said tax; to provide for the distribution or disposition of its proceeds, and for the cost of its administration, and to provide penalties for the nonpayment thereof and for the violation of any of the provisions of this Act.


SECTION 1. That for the privilege of using the public roads and highways, except State-maintained roads, in Rutherford County, there is levied upon motor-driven vehicles and upon the privilege of the operation thereof, except farm tractors, self-propelled farm machines not usually used for operation upon public highways or roads, antique automobiles, motorcycles, motor-driven bicycles and scooters, and except all motor-driven vehicles owned by any governmental agency or governmental instrumentality, a special privilege tax for the benefit of the County, which tax shall be in addition to all other taxes, and shall be in the amount of Ten Dollars ($10.00) for each such motor-driven vehicle.

This tax applies to, is a levy upon, and shall be paid on each motor-driven vehicle, the owner of which lives within, or usually stays within, or who operates such motor-driven vehicle on, over, or upon the streets, roads, or highways of the County, State-maintained roads excluded.

It shall be and is hereby declared a misdemeanor and punishable as such for any owner of a vehicle to operate any motor-driven vehicle over the streets, roads, or highways of the county, State-maintained roads excluded, without the payment of the tax herein provided having been made as herein required, prior to such operation thereof. Provided further, that nothing in this Act shall be construed as permitting and authorizing the levy of and the collection of a tax against non-residents of the County to which this Act applies and to owners of such vehicles using the streets, roads, and highways of the County, who live or reside without the bounds of the county, but who do not come within the provisions of this Act, and within a reasonable construction of the provisions hereof.