Local government

     McMinn County is governed by the county commission-county Mayor form of government. Two representatives are elected from each of the county's five districts. The county Mayor is elected at large.

     The county is essentially a branch of state government, and can only enact laws authorized by the Tennessee General Assembly. Other government functions are carried out by elected and appointed office holders, such as the trustee, tax assessor and register of deeds.

     The McMinn County Mayor's Office can be reached at (423) 745-7634.

     Athens utilizes the city council-city manager form of government. The city manager is responsible for the day-to-day operations of the city and oversees all departments.

     The city's Community Development Department is one of the best in the state. The agency works closely with local industries to ensure the availability of services. Its other duties include codes enforcement and housing rehabilitation.

     Athens also is the hub of the emergency preparedness and communications programs in McMinn County.

     Athens City Hall can be reached at (423) 744-2725.

     Etowah also is governed by a city commission-city manager system. The city manager is directly in charge of all departments. City Hall can be reached at (423) 263-2202.

     Englewood utilizes the mayor-city commission form of government. Information on the town can be obtained by calling the city recorder at (423) 887-7224.

     Niota is governed by a city commission and mayor. City Hall, located in the Niota Depot building, can be reached at (423) 568-2584.

     Calhoun is governed by a city commission and city manager. The city's Municipal Building can be reached at (423) 336-2348.

State government

     Tennessee operates several departments that are ready to assist new industries interested in locating here as well as existing industries wishing to expand. Most of the departments are headquartered in Nashville and operate field offices in East, Middle and West Tennessee.

     The Department of Economic and Community Development helps communities prepare for and finance development and operates an aggressive industrial recruitment program. The agency operates six field offices throughout the state. The Chattanooga field office can be reached at (423) 634-6376. The Knoxville office can be reached at (865) 777-4068. The Nashville office can be reached at (615) 741-1888.

     Roadways are managed by the Tennessee Department of Transportation. In Nashville, the agency can be reached at (615) 741-2848.

     The Tennessee Department of Labor and Workforce Development governs wages, working conditions, unemployment compensation, workers' compensation and various training programs for the state's labor force. The commissioner's office can be reached at (615) 741-2582. Area field offices are in Knoxville and Chattanooga, and a local office known as the Southeast Tennessee Career Center at Athens, (423) 745-2028.

     The Tennessee Department of Environment and Conservation is primarily in charge of enforcing environmental regulations and supervises state recreation and forestry areas. In Nashville, the office can be reached at (615) 741-3111. Area field offices are located in Knoxville and Chattanooga.

     The Tennessee Regulatory Authority is a multi-purpose, quasi-judicial agency supervised by three elected commissioners. Its duties include supervision of railroads, motor carriers and privately owned utility companies. The TRA can be reached in Nashville at (800) 342-8359.

Taxes

     Funding for most county and city government operations in McMinn County is generated through the property and sales tax. Cities levy a separate property tax and collect returns on sales taxes generated by businesses within their corporate limits.

     Tax on residential and farm property is assessed at 25 percent of the current appraised value, while commercial and industrial property is assessed at 40 percent of its current appraised value. Utility property is assessed at 55 percent of its current appraised value. Personal property, which includes industrial operating equipment, is assessed at 30 percent of its value. More information on the local tax rate can be obtained from the McMinn County Trustee's Office, which can be reached at (423) 745-1291.

In 2005, The Industrial Development Bond Board of McMinn County established a property tax Payment In Lieu Of Taxes (PILOT) Program designed for use by new and expanding manufacturing firms, warehouse/distribution centers, research & development enterprises, offices & service facilities, and pollution controls projects.

     The sales tax in McMinn County is 9 percent, with 7 percent (6 percent for food) being the state's share and 2 percent returned to local governments.

     There is no state personal income tax in Tennessee, but there is a 6.5% corporate Income Tax known as the Excise Tax. More information on professional licensing, business licensing is available from each of the city halls and the McMinn County Clerk's Office, which can be reached at (423) 745-4440.

Zoning

     McMinn County does not have zoning in its unincorporated areas. Athens, Etowah, Englewood, and Niota have municipal zoning and enforce subdivision development regulations in outlying planning region areas.