Tennessee Code Title 5. Counties § 5-9-201

(a) Advertising the commercial, social, agricultural, industrial, scenic, recreational, historical, educational and other advantages, the points of interest and attractions within the various counties of Tennessee, and tourist promotion generally are declared to be a county purpose.

(b) The county legislative body or other governing body of each county is authorized and empowered in its discretion to appropriate moneys from the general funds of such county for the purpose of advertising the commercial, social, agricultural, industrial, scenic, recreational, historical, educational and other advantages of such county, and the points of interest and attractions therein, for tourist promotion.