Why do car dealerships in Tennessee collect a business and metro/county tax and the county does not?

Question

When you purchase a car in Tennessee from a dealership they collect a business and metro/county tax in addition to state taxes and if you purchase a car from an individual and pay taxes yourself the county only collects the state tax? Is this profit to the dealership?

Answer 1

No, most likely it's a gross receipts tax levied on the dealership. Most businesses pass on gross receipts taxes to their customers although they are not specifically required to do so.