Tennessee Code Title 11. Natural Areas and Recreation § 11-24-109

The governing body of any municipality or county adopting this part may levy and collect a tax, the rate of which to be set by the governing body and the proceeds to be designated as a special playground and recreation tax, and shall be levied and collected in like manner as a general tax of the municipality, but the same shall be in addition to and exclusive of all other taxes such municipality may levy or collect, nor shall such tax be sealed down under any existing law.