Tennessee Code Title 5. Counties § 5-17-101

(c)(1) The governing body of any county that now has or may hereafter have a metropolitan form of government as defined by § 7-1-101, is authorized to form a new agency to be known as the county-wide fire department, or to extend fire protection services of an existing agency or department to all or any part thereof of the general services district outside the urban services district in the manner and to the extent prescribed in this section.

(2) In counties governed by metropolitan government, the powers and duties of the agency or department affording fire protection outside the urban services district shall be vested in that agency in which the charter of the metropolitan government vests the responsibility for protection against fire of life and property within the urban services district.

(1) As authorized by §§ 5-17-105 -- 5-17-107, the county legislative body may establish one (1) or more fire and emergency services tax districts and levy an annual fire and emergency services tax upon the property in each district for the purpose of funding the activities of the fire department within that district;

(2) As an alternative to fire and emergency services tax districts, the county legislative body is hereby authorized to allocate revenue from the general fund of the county to fund fire protection services to be provided to the unincorporated portions of the county. Any such revenues allocated for fire protection services shall be generated by situs-based taxes collected in unincorporated areas of the county or shall originate from other revenue sources that have already been shared with municipalities;

(3) Nothing in this section shall be construed as limiting the ability of local governments to provide for fire protection services through an interlocal agreement as authorized by title 12, chapter 9, or any other provision of the Tennessee Code;

(4) Nothing in this subsection (d) shall prohibit nor be construed to prohibit a local government from accepting donations or charitable contributions to fund the activities of the fire department, regardless of the method of funding selected by a local government under this section.