Reference Number: 
CTAS-396

State and Local Taxes and Fees

There are two (2) state privilege taxes on marriage, and one (1) local option tax which can be levied in an amount up to $5.00.  T.C.A. §§ 67-4-411, 67-4-502, 67-4-505.  The collector of both state and local marriage taxes is the county clerk.  The county clerk earns fees for performing these duties.  The taxes and fees associated with the issuance of a marriage license are as follows:

State Privilege Tax, T.C.A. § 67-4-411  $15.00
State Privilege Tax, T.C.A. § 67-4-505 5.00
Optional County Tax, T.C.A. § 67-4-502 5.00
County Clerk’s fee for issuance of marriage license, T.C.A. § 8-21-701(1) 10.00

The following fees may or may not apply, depending on whether the services are provided:

County Clerk's fee if copies requested by the parties, per page,T.C.A. § 8-21-701(12)       $.50
County Clerk’s fee for certifying a copy of a document, T.C.A. 8-21-701(11) 5.00

The $5.00 state tax is retained by the county and must be used for county school purposes.  T.C.A. § 67-4-505.  The local option tax, if levied, is retained by the county and used as directed by the county legislative body.  The $15.00 state tax is paid over to the state commissioner of revenue.  T.C.A. § 67-4-411.