Tennessee Code Title 7. Consolidated Governments and Local Governmental Functions and Entities § 7-1-114

(a)(1) Except as provided in subsection (d), each department, agency, or official of a metropolitan government who assesses and collects a fee related to development in excess of two hundred fifty dollars ($250) shall maintain documentation describing the justification and cost basis for such fee.  Such documentation is also required upon the adoption of a new fee or for a change in the amount of an existing fee that is related to development and in excess of two hundred fifty dollars ($250).

(2) Subdivision (a)(1) only requires such documentation to be produced one (1) time for each existing fee, new fee, or change in the amount of an existing fee.  Production of such documentation is not required each time the fee is assessed against a person or entity responsible for paying the fee.

(1) Must be maintained and kept on file by the department, agency, or official;

(2) Is a public record and available for public inspection upon request pursuant to title 10, chapter 7, part 5;  and

(3) Is subject to an annual audit by the comptroller of the treasury.  The comptroller may incorporate the annual audit into any other financial audit of the metropolitan government performed by the comptroller of the treasury.

(1) “Cost basis” means the rationale for charging a fee, particularly in regard to how a fee reasonably relates to cost to the government;  and

(2) “Development” means the construction, building, erection, or improvement to land or any infrastructure contributing to the ability to provide a new building or structure.