Tennessee Code Title 67. Taxes and Licenses § 67-4-2904

Engaging in the act of residential development within a county, except as excluded by this part, is declared to be a privilege upon which a county, by resolution or ordinance of its governing body, may levy a tax, subject to the conditions and limitations contained in this part. The resolution or ordinance shall be adopted by a two-thirds ( 2/3 ) vote of the entire membership of the county legislative body at two (2) consecutive, regularly scheduled meetings.