Tennessee Code Title 5. Counties § 5-17-104

(a) The county-wide fire department shall prepare an annual budget of anticipated receipts and expenditures, and it shall be submitted to the county legislative body or other governing body of the county.

(b) In those counties that have established fire and emergency services tax districts, the county-wide fire department shall determine what share of the total annual expense of the county-wide fire department must be allocated to each fire and emergency services tax district.

(c) In those counties having a metropolitan government, the budget for the county-wide fire department shall be prepared, submitted and adopted in the manner provided therefor in the charter of the metropolitan government.