Tennessee Code Title 6. Cities and Towns § 6-54-203

(a) Should the governing body of any municipal corporation fail to levy such tax at the regular tax levy then, upon a petition containing the signatures of not less than five percent (5%) of the registered voters of the municipal corporation being presented to the governing body, such governing body shall call an election to be held at the next regular municipal election, at which time it shall be determined by a majority vote whether or not such tax shall be levied and collected to be used for any one (1) or more of such purposes.

(b) The ballots used at the election shall be the ballots used in the next and regular municipal election; the election shall be held to determine the will of the voters as to whether the tax shall be levied, collected and used as mentioned in subsection (a). The election shall be held and conducted and notice given as other elections are now required by law to be held and notice thereof given.

(c) The ballots used at the election shall contain, in substance, these words:

“For Advertising Tax Levy of ___ cents”

“Against Advertising Tax Levy of ___ cents”

and the voters shall signify their will by putting an X mark opposite “For Advertising Tax Levy of ___ cents” or “Against Advertising Tax Levy of ___ cents.”

(d) At such election every voter qualified to vote in the regular municipal election shall be entitled to vote.

(e) A majority vote of the votes cast “For Advertising Tax Levy of ___ cents” and “Against Advertising Tax Levy of ___ cents” shall determine the will of the voters. After the election has been held and the vote determined, the governing body of the municipal corporation where the election was held shall carry out the will of the voters.