Tennessee Code Title 67. Taxes and Licenses § 67-4-3201

(1) “Implementing agency” means any public transit agency, regional transportation authority created under title 64, chapter 8, or other local government department, agency, or designated entity that is responsible for planning or implementing a transit improvement program;

(2) “Local government” means:

(3) “Public transit system” means any mass transit system intended for shared passenger transport services to the general public, together with any building, structure, appurtenance, utility, transport support facility, transport vehicles, service vehicles, parking facility, or any other facility, structure, vehicle, or property needed to operate the transportation facility or provide connectivity for the transportation facility to any other non-mass transit system transportation infrastructure, including, but not limited to, interstates, highways, roads, streets, alleys, and sidewalks;

(4) “Surcharge” means a tax, or combination of taxes, levied by a local government pursuant to this part; and

(5) “Transit improvement program” means a program consisting of specified public transit system projects and services.