Rhea County

The County Commission-County Executive form of government governs Rhea County. While the County Executive is the chief elected county official, he works in cooperation with the County Commission; the county's legislative body. The County Commission is made up of one representative from each of the county's nine districts. The County Executive is elected at large.

The county is essentially a branch of state government, and can only act as authorized by the Tennessee General Assembly. Other government functions are carried out by elected and appointed office holders, such as the Trustee, Registrar of Deeds, Property Assessor, County Clerk, Sheriff, and Road Supervisor.

Eight boards are appointed by the County Commission, but operate independently for the most part. They are the Rhea Medical Center Board, the Rhea County Planning Commission, the Rhea County Beer Board, the Rhea County Fire Authority Board, the Rhea County Emergency Communications District Board, the Rhea County Library Board, the Rhea County Civil Service Board, and the Rhea County Board of Equalization. The court system is composed of Juvenile, General Sessions, Circuit, and Chancery courts.

The Rhea County Executive’s office can be reached at 423-775-7801.

City of Dayton

Dayton became the county seat of Rhea County in 1889. A City Council/City Manager form of government operates the City of Dayton. The five members of the City Council are elected at large. An appointed City Manager is responsible for the day-to-day operations of the city and is the senior supervisor for all departments.

The City Council appoints seven other boards, including the Dayton Planning Commission, the Dayton Board of Zoning Appeals, the Dayton Industrial Development Board, the Dayton Library Board, the Dayton Airport Board, the Dayton Housing Authority Board, and the Dayton Recreation Board.

Dayton City Hall can be reached at 423-775-1818 or visit their website at

Town of Graysville

The Board of Mayor and Commissioners operates the Town of Graysville and is elected at large. The City Recorder and the Secretary/Treasurer supervise daily operations of the town. The Board appoints two other boards: the Graysville Planning Commission and the Library Board.

Please contact Graysville Town Hall at 423-775-9242 or visit their website at

Town of Spring City

A City Manager/City Commission charter form of government runs the Town of Spring City. There are five Commissioners, with the Commissioners electing a Mayor and Vice-Mayor from their members. As in Dayton, the City Manager is responsible for the daily operation of the city. Town boards are appointed by the mayor and/or commissioners and include the Spring City Planning Commission, Audrey Pack Memorial Library Board, Board of Zoning Appeals, the Spring City Depot Committee, and the Parks and Recreation Board.

Spring City Hall can be contacted at 423-365-6441 or visit their website at

State Government

Tennessee State Government 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 Tennessee Department of Economic and Community Development helps communities prepare for and finance development and operates an aggressive industrial recruiting program. The agency operates six field offices throughout the state. The Chattanooga field office, which serves Rhea County, can be reached at 423-634-6376.

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 Knoxville and Chattanooga, and a local office known as the Southeast Tennessee Career Center at Dayton can be reached at 423-570-1107.

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 Nashville 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.


Funding for most county and city government operations in Rhea County is generated through the property and sales tax. Cities levy a separate property tax and collect returns on sales taxes generated by business 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 Rhea County Trustee’s office, which can be reached at 423-775-7810.

The sales tax in Rhea County is 9.75 percent with 7 percent being the state’s share and 2.75 percent returned to local governments.

The State of Tennessee does not have a personal income tax, but there is a 6.5% corporate income tax known as the Excise Tax. More information on professional and business licensing is available from each of the city halls and the Rhea County Clerk’s office, which can be reached at (423) 775-7808.


Rhea County does not have zoning in its unincorporated areas. Dayton and Spring City have municipal zoning and enforce subdivision development regulations in outlying planning region areas.