Tennessee Code Title 67. Taxes and Licenses § 67-4-2903

(1) “Building” means any structure built for the support, shelter, or enclosure of persons, chattels, or movable property of any kind, including a mobile home. “Building” does not mean any structures used primarily for agricultural purposes;

(2) “Building permit” means a permit for development issued in the county, whether by a county, metropolitan or municipal government;

(3) “Capital improvement program” means a proposed schedule of future capital projects, listed in order of construction priority, together with cost estimates and the anticipated means of financing each project requiring the expenditure of public funds, over and above the annual local government operating expenses, for the purchase, construction, or replacement of physical assets;

(4) “County” means a county or metropolitan government;

(5) “County school facilities privilege tax” means a tax on new residential development as defined in this part;

(6) “Development” means the construction, building, erection, or improvement to land by providing a new building or structure that provides floor area for residential use;

(7) “Dwelling unit” means a room, or rooms connected together, constituting a separate, independent housekeeping establishment for owner occupancy, rental or lease on a daily, weekly, monthly or longer basis, physically separated from any other room, rooms or dwelling units that may be in the same building, and containing independent cooking and sleeping facilities;

(8) “Floor area” for residential development means the total of the gross horizontal area of all floors, including basements, cellars, or attics, that is heated or air-conditioned living space;

(9) “Governing body” means the county legislative body or metropolitan council;

(10) “Person” means any individual, firm, partnership, limited liability company, joint-venture, association, corporation, estate, trust, business trust, receiver, syndicate, or other group or combination acting as a unit;

(11) “Place of worship” means that portion of a building, owned by a religious institution that has property tax exempt status, that is used for worship services and related functions; provided, however, that a place of worship does not include buildings and portions of buildings that are used for purposes other than worship and related functions or that are intended to be leased, rented or used by persons who do not have a tax exempt status;

(12) “Public building” means a building owned by the state of Tennessee or any agency or political subdivision of the state of Tennessee, including, but not limited to, counties, metropolitan governments, municipalities, school districts or special districts, or the federal government or any agency of the federal government; and

(13) “Residential” means the development of any property for a dwelling unit or units.