All Taxes, Privilege Legislation - Tennessee
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Latest Action: 02/07/2008 - Passed second consideration, caption bill, held on desk - pending amdt. Bill Text Hospitals and Health Care Facilities - Clarifies that amendments to the nursing home privilege tax provisions do not operate to excuse the monthly installment payment of the nursing home privilege tax due on July 15, 2007, or any other nursing home privilege tax that may be due. - Amends TCA Title 68. Fiscal Summary for *HB4208 / SB4209MINIMAL Comment on Bill SB4209
Latest Action: 03/03/2008 - Assigned to Gen. Sub of Senate Tax Sub Comm. Bill Text Hospitals and Health Care Facilities - Clarifies that amendments to the nursing home privilege tax provisions do not operate to excuse the monthly installment payment of the nursing home privilege tax due on July 15, 2007, or any other nursing home privilege tax that may be due. - Amends TCA Title 68. Fiscal Summary for SB4209 / *HB4208MINIMAL Latest Action: 02/20/2008 - Assigned to Subcommittee Budget of FW&M Bill Text Taxes, Privilege - Delays repeal of authorization to divert portion of realty transfer tax proceeds to the general fund instead of direct allocation to the 1986 wetland acquisition fund, the local parks land acquisition fund, the state land acquisition fund, and the agricultural resource conservation fund from June 30, 2008, to June 30, 2009. - Amends TCA Section 67-4-409 and Chapter 602 of the Public Acts of 2007. Fiscal Summary for *HB3930 / SB4113(CORRECTED) State Revenue - Net Impact - Not Significant State Expenditures - Net Impact - Not Significant (An allocation of $30,000,000 from the Real Estate Transfer Tax to the Wetland Acquisition Fund, the Local Parks Land Acquisition Fund, the State Land Acquisition Fund, and the Agricultural Resource Conservation Fund is included in the Governors FY08-09 Recommended Budget.) Latest Action: 02/13/2008 - Assigned to Subcommittee Local Government of S&LG Bill Text Companion Bill SB4137. Taxes, Privilege - Modifies certain statutory provisions pertaining to the tax levied upon the privilege of attending certain athletic events in counties having a metropolitan form of government. - Amends TCA Title 7. Fiscal Summary for *HB4168 / SB4137 Increase Local Revenue - Exceeds $2,000,000/ FY26-27 and Succeeding Years Bill Summary for *HB4168 / SB4137 Present law authorizes counties with a metropolitan form of government to impose a tax upon the privilege of attending any event at the municipal stadium in an amount not to exceed 10 percent of the consideration charged for spectators attending the event. Present law provides that this authorization will expire on January 1 following the maturity and redemption of the indebtedness for the stadium. This bill removes this expiration language. [...] show full description Latest Action: 05/13/2008 - Assigned to Gen. Sub of Senate F,W&M Comm. Bill Text Taxes, Privilege - Delays repeal of authorization to divert portion of realty transfer tax proceeds to the general fund instead of direct allocation to the 1986 wetland acquisition fund, the local parks land acquisition fund, the state land acquisition fund, and the agricultural resource conservation fund from June 30, 2008, to June 30, 2009. - Amends TCA Section 67-4-409 and Chapter 602 of the Public Acts of 2007. Fiscal Summary for SB4113 / *HB3930(CORRECTED) State Revenue - Net Impact - Not Significant State Expenditures - Net Impact - Not Significant (An allocation of $30,000,000 from the Real Estate Transfer Tax to the Wetland Acquisition Fund, the Local Parks Land Acquisition Fund, the State Land Acquisition Fund, and the Agricultural Resource Conservation Fund is included in the Governors FY08-09 Recommended Budget.) SB4137
Latest Action: 05/06/2008 - Assigned to Gen. Sub of Senate F,W&M Comm. Bill Text Companion Bill HB4168. Taxes, Privilege - Modifies certain statutory provisions pertaining to the tax levied upon the privilege of attending certain athletic events in counties having a metropolitan form of government. - Amends TCA Title 7. Fiscal Summary for SB4137 / *HB4168 Increase Local Revenue - Exceeds $2,000,000/ FY26-27 and Succeeding Years Bill Summary for SB4137 / *HB4168 Present law authorizes counties with a metropolitan form of government to impose a tax upon the privilege of attending any event at the municipal stadium in an amount not to exceed 10 percent of the consideration charged for spectators attending the event. Present law provides that this authorization will expire on January 1 following the maturity and redemption of the indebtedness for the stadium. This bill removes this expiration language. [...] show full description HB3750
Latest Action: 02/20/2008 - Assigned to Subcommittee Budget of FW&M Bill Text Companion Bill SB3383. Taxes, Privilege - Removes requirement that water or energy fuel come into direct contact with article being manufactured to qualify for exemption from tax on water and energy fuels sold to or used by manufacturers; water or energy fuel must still exclusively be used directly in manufacturing process to qualify for exemption. - Amends TCA Title 67, Chapter 24, Part 23. Fiscal Summary for HB3750 / *SB3383(CORRECTED) Decrease State Revenue - Exceeds $1,000,000 Decrease Local Revenue - Exceeds $100,000 Bill Summary for HB3750 / *SB3383 Present law imposes a 1.5 percent tax on water and energy fuels that are sold to or used by manufacturers. Water or energy fuel sold to or used by a manufacturer is exempt from the tax if the water or fuel is exclusively used directly in the manufacturing process, coming into direct [...] show full description Latest Action: 05/14/2008 - Placed on Subcommittee Calendar Budget of Finance, Ways and Means for 05/19/2008 Bill Text Companion Bill SB3421. Taxes, Privilege - Removes speech pathologists from being subject to the occupational privilege tax. - Amends TCA Section 67-4-1702. Fiscal Summary for HB3419 / *SB3421Decrease State Revenue - $446,000 Bill Summary for HB3419 / *SB3421 Present law imposes an occupation tax of $400 per year on the privilege of engaging in various vocations, professions, businesses, and occupations, including speech pathologists. This bill would exempt speech pathologists from the occupation tax. HB3523
Latest Action: 05/14/2008 - Placed on Subcommittee Calendar Budget of Finance, Ways and Means for 05/19/2008 Bill Text Companion Bill SB3759. Taxes, Privilege - Establishes certain methods for determining the party responsible for paying the bottled soft drinks tax. - Amends TCA Section 67-4-402(b)(4) and 67-4-402(d). Fiscal Summary for HB3523 / *SB3759(CORRECTED) Decrease State Revenue - $300,000 Bill Summary for HB3523 / *SB3759 Present law imposes a 1.9 percent privilege tax on gross receipts derived from manufacturing or producing and selling bottled soft drinks in Tennessee. The tax also applies to any person who imports bottled soft drinks into Tennessee and for sale within Tennessee. A person who imports bottled soft drinks into Tennessee and for sale in Tennessee is not required to pay the tax, if the person's out-of-state supplier of bottled soft drinks paid the tax. This bill would require that when a manufacturer, producer, or seller of bottled [...] show full description HB3352
Latest Action: 02/07/2008 - Withdrawn. Bill Text Local Government, General - Permits a municipality or county that had a private act in effect prior to June 20, 2006, and the enactment of the County Powers Relief Act that imposes an adequate facilities tax or impact fee on new development to continue increasing the fee or tax rate by amending such private act. - Amends TCA Title 67, Chapter 4, Part 29. Fiscal Summary for HB3352 / *SB2382Increase Local Govt. Revenues - Exceeds $100,000/Permissive HB3191
Latest Action: 04/09/2008 - Action Deferred in Government Operations Committee to last calendar Bill Text Companion Bill SB3583. Taxes, Privilege - Imposes an occupational privilege tax on professional athletes and professional entertainers. - Amends TCA Title 67. Fiscal Summary for *HB3191 / SB3583Increase State Revenue - $1,019,600 / Juvenile Court-Related Programs Fund Increase State Expenditures - $80,000 / One-Time / Department of Revenue $81,700 / Recurring / Department of Revenue $1,019,600 / Recurring / Juvenile Court-Related Programs Fund Increase Local Govt. Revenue - $1,019,600 Bill Summary for *HB3191 / SB3583 This bill creates a privilege tax on licensed or registered professional athletes and professional entertainers who earn at least $50,000 a year from these activities. The tax is $400 annually and is due by June 1 of each year. An employer, including any governmental entity, may pay the privilege tax [...] show full description SB3383
Latest Action: 03/11/2008 - Action Deferred in Senate Tax Sub Committee of F,W&M. to 3/18/2008 Bill Text Companion Bill HB3750. Taxes, Privilege - Removes requirement that water or energy fuel come into direct contact with article being manufactured to qualify for exemption from tax on water and energy fuels sold to or used by manufacturers; water or energy fuel must still exclusively be used directly in manufacturing process to qualify for exemption. - Amends TCA Title 67, Chapter 24, Part 23. Fiscal Summary for *SB3383 / HB3750(CORRECTED) Decrease State Revenue - Exceeds $1,000,000 Decrease Local Revenue - Exceeds $100,000 Bill Summary for *SB3383 / HB3750 Present law imposes a 1.5 percent tax on water and energy fuels that are sold to or used by manufacturers. Water or energy fuel sold to or used by a manufacturer is exempt from the tax if the water or fuel is exclusively used directly in the manufacturing process, coming into direct [...] show full description SB3421
Latest Action: 02/05/2008 - Assigned to Gen. Sub of: Senate Tax Sub Committee of F,W&M. Bill Text Companion Bill HB3419. Taxes, Privilege - Removes speech pathologists from being subject to the occupational privilege tax. - Amends TCA Section 67-4-1702. Fiscal Summary for *SB3421 / HB3419Decrease State Revenue - $446,000 Bill Summary for *SB3421 / HB3419 Present law imposes an occupation tax of $400 per year on the privilege of engaging in various vocations, professions, businesses, and occupations, including speech pathologists. This bill would exempt speech pathologists from the occupation tax. SB3583
Latest Action: 01/30/2008 - Placed on Senate Tax Sub Committee of F,W&M. Calendar for 02/05/2008 Bill Text Companion Bill HB3191. Taxes, Privilege - Imposes an occupational privilege tax on professional athletes and professional entertainers. - Amends TCA Title 67. Fiscal Summary for SB3583 / *HB3191Increase State Revenue - $1,019,600 / Juvenile Court-Related Programs Fund Increase State Expenditures - $80,000 / One-Time / Department of Revenue $81,700 / Recurring / Department of Revenue $1,019,600 / Recurring / Juvenile Court-Related Programs Fund Increase Local Govt. Revenue - $1,019,600 Bill Summary for SB3583 / *HB3191 This bill creates a privilege tax on licensed or registered professional athletes and professional entertainers who earn at least $50,000 a year from these activities. The tax is $400 annually and is due by June 1 of each year. An employer, including any governmental entity, may pay the privilege tax [...] show full description SB3759
Latest Action: 05/19/2008 - Assigned to Gen. Sub of: Senate Finance, Ways and Means Comm. Bill Text Companion Bill HB3523. Taxes, Privilege - Establishes certain methods for determining the party responsible for paying the bottled soft drinks tax. - Amends TCA Section 67-4-402(b)(4) and 67-4-402(d). Fiscal Summary for *SB3759 / HB3523(CORRECTED) Decrease State Revenue - $300,000 Bill Summary for *SB3759 / HB3523 Present law imposes a 1.9 percent privilege tax on gross receipts derived from manufacturing or producing and selling bottled soft drinks in Tennessee. The tax also applies to any person who imports bottled soft drinks into Tennessee and for sale within Tennessee. A person who imports bottled soft drinks into Tennessee and for sale in Tennessee is not required to pay the tax, if the person's out-of-state supplier of bottled soft drinks paid the tax. This bill would require that when a manufacturer, producer, or seller of bottled [...] show full description HB3192
Latest Action: 04/02/2008 - Taken Off Notice For Calendar in Subcommittee Local Government of S&LG of State & Local Government Committee Bill Text Taxes, Real Property - Requires certain counties to reduce the county property tax rate for a certain period if a payroll tax is levied by the county; requires certain municipalities to reduce the municipal property tax rate for a certain period if a payroll tax is levied by the municipality. - Amends TCA Title 5; Title 6; Title 7 and Title 67. Fiscal Summary for *HB3192 / SB3584Decrease Local Revenue - Net Impact - $41,455,200/Permissive/Shelby County SB3584
Latest Action: 01/23/2008 - Passed second consideration, Referred to Senate S&L Govt. Comm. Bill Text Taxes, Real Property - Requires certain counties to reduce the county property tax rate for a certain period if a payroll tax is levied by the county; requires certain municipalities to reduce the municipal property tax rate for a certain period if a payroll tax is levied by the municipality. - Amends TCA Title 5; Title 6; Title 7 and Title 67. Fiscal Summary for SB3584 / *HB3192Decrease Local Revenue - Net Impact - $41,455,200/Permissive/Shelby County HB2965
Latest Action: 04/09/2008 - Action Deferred in Government Operations Committee to last calendar Bill Text Taxes, Privilege - Reduces sales tax on food from 5.5 percent to 4.5 percent effective January 1, 2009; requires registration of professional athletes and professional coaches; imposes professional privilege tax upon athlete agents, professional athletes, and professional coaches based on income. - Amends TCA Title 4; Title 5; Title 6; Title 7; Title 67 and Title 68. Fiscal Summary for *HB2965Increase State Revenue - Net Impact - $26,280,500/FY08-09 Decrease State Revenue - Net Impact - $17,109,000/FY09-10 and thereafter Increase State Expenditures - $97,600/One-Time $143,700/Recurring Decrease Local Revenue - $2,088,500/FY08-09 $4,177,000/FY09-10 and thereafter Bill Summary for *HB2965 This bill: (1) Reduces the state sales tax on groceries from 5.5 percent to 4.5 percent; and (2) Requires all professional athletes (athletes who receive compensation to participate in sporting [...] show full description SB2862
Latest Action: 02/12/2008 - Assigned to Gen. Sub of: Senate Tax Sub Committee of F,W&M. Bill Text Companion Bill HB2658. Taxes, Privilege - Imposes privilege tax of $13.50 annually on certain boats not registered in Tennessee; revenues earmarked for stream reclamation and enhancement of water quality. - Amends TCA Title 67, Chapter 4. Fiscal Summary for SB2862 / *HB2658Increase State Revenue - $42,500 / Earmarked for stream reclamation and enhancement of water quality Increase State Expenditures - $75,000 / One-Time $110,000 / Recurring Increase Local Govt. Revenue - $14,900 ($8,500 of this total would be earmarked for computer related expenditures) Increase Local Govt Expenditures* - Exceeds $29,800 ($8,500 of this total is expended for computer related expenditures) Bill Summary for SB2862 / *HB2658 This bill imposes a fee of $13.50 on each vessel that is not registered in this state but is [...] show full description HB2658
Latest Action: 02/05/2008 - Meeting cancelled, Taken off notice for Calendar in Subcommittee Parks and Tourism of Conservation and Environment Bill Text Companion Bill SB2862. Taxes, Privilege - Imposes privilege tax of $13.50 annually on certain boats not registered in Tennessee; revenues earmarked for stream reclamation and enhancement of water quality. - Amends TCA Title 67, Chapter 4. Fiscal Summary for *HB2658 / SB2862Increase State Revenue - $42,500 / Earmarked for stream reclamation and enhancement of water quality Increase State Expenditures - $75,000 / One-Time $110,000 / Recurring Increase Local Govt. Revenue - $14,900 ($8,500 of this total would be earmarked for computer related expenditures) Increase Local Govt Expenditures* - Exceeds $29,800 ($8,500 of this total is expended for computer related expenditures) Bill Summary for *HB2658 / SB2862 This bill imposes a fee of $13.50 on each vessel that is not registered in this state but is [...] show full description HB2676
Latest Action: 02/27/2008 - Taken Off Notice For Calendar in Subcommittee Local Government of S&LG of State & Local Government Committee Bill Text Companion Bill SB2745. Taxes, Privilege - Imposes a privilege tax of $5.00 on each customer entering an adult cabaret or adult oriented establishment that provides live entertainment; the proceeds from such tax shall be used solely for making grants to public and private agencies for victims of sexual abuse and domestic violence. - Amends TCA Title 7, Chapter 51, Part 11 and Title 7, Chapter 51, Part 14. Fiscal Summary for *HB2676 / SB2745Increase State Revenue - Net Impact - $1,378,100 / Earmarked for grants to victims of sexual and domestic violence Increase State Expenditures - $104,000 / One-Time $144,700 / Recurring Increase Local Revenue - $28,200 Increase Local Expenditures* - Exceeds $500,000 Bill Summary for *HB2676 / SB2745 This bill would impose a $5.00 privilege tax for each customer admitted to adult cabarets [...] show full description SB2745
Latest Action: 03/18/2008 - Action Deferred in Senate Tax Sub Committee of F,W&M. to next Calendar Bill Text Companion Bill HB2676. Taxes, Privilege - Imposes a privilege tax of $5.00 on each customer entering an adult cabaret or adult oriented establishment that provides live entertainment; the proceeds from such tax shall be used solely for making grants to public and private agencies for victims of sexual abuse and domestic violence. - Amends TCA Title 7, Chapter 51, Part 11 and Title 7, Chapter 51, Part 14. Fiscal Summary for SB2745 / *HB2676Increase State Revenue - Net Impact - $1,378,100 / Earmarked for grants to victims of sexual and domestic violence Increase State Expenditures - $104,000 / One-Time $144,700 / Recurring Increase Local Revenue - $28,200 Increase Local Expenditures* - Exceeds $500,000 Bill Summary for SB2745 / *HB2676 This bill would impose a $5.00 privilege tax for each customer admitted to adult cabarets [...] show full description SB2693
Latest Action: 04/22/2008 - Public Chapter 692 Bill Text Companion Bill HB2456. Taxes, Privilege - Authorizes Wayne County to utilize proceeds of county litigation tax for equipment and personnel costs of sheriff; authorizes Rutherford County to levy $25.00 privilege tax on litigation. - Amends TCA Section 67-4-601. Fiscal Summary for SB2693 / *HB2456Increase Local Govt. Revenue - $19,100/Permissive Bill Summary for SB2693 / *HB2456 ON MARCH 10, 2008, THE SENATE ADOPTED AMENDMENT #1 AND PASSED SENATE BILL 2693, AS AMENDED. AMENDMENT #1 authorizes Rutherford County to levy a $25.00 privilege tax on litigation. HB2456
Latest Action: 04/22/2008 - Companion became Public Chapter 692 Bill Text Companion Bill SB2693. Taxes, Privilege - Authorizes Wayne County to utilize proceeds of county litigation tax for equipment and personnel costs of sheriff; authorizes Rutherford County to levy $25.00 privilege tax on litigation. - Amends TCA Section 67-4-601. Fiscal Summary for *HB2456 / SB2693Increase Local Govt. Revenue - $19,100/Permissive Bill Summary for *HB2456 / SB2693 ON MARCH 10, 2008, THE SENATE ADOPTED AMENDMENT #1 AND PASSED SENATE BILL 2693, AS AMENDED. AMENDMENT #1 authorizes Rutherford County to levy a $25.00 privilege tax on litigation. SB2382
Latest Action: 05/07/2007 - Passed second consideration, Referred to Senate Delayed Bills Comm. Bill Text Local Government, General - Permits a municipality or county that had a private act in effect prior to June 20, 2006, and the enactment of the County Powers Relief Act that imposes an adequate facilities tax or impact fee on new development to continue increasing the fee or tax rate by amending such private act. - Amends TCA Title 67, Chapter 4, Part 29. Fiscal Summary for *SB2382 / HB3352Increase Local Govt. Revenues - Exceeds $100,000/Permissive HJR0209
Latest Action: 03/13/2007 - Assigned to Subcommittee Budget of FW&M Bill Text Constitutional Amendments - Proposes amendment of Article II, Section 28 of the Constitution of Tennessee to specifically prohibit state or local taxation of personal income or employer payrolls, but retains state authorization for the Hall Income Tax. - Fiscal Summary for *HJR0209Increase State Expenditures - $20,000 One-Time Latest Action: 05/22/2007 - Taken Off Notice For Calendar in: Health & Human Resources Committee Bill Text Hospitals and Health Care Facilities - Extends the nursing home tax to June 30, 2009. - Amends TCA Title 68, Chapter 11, Part 2. Fiscal Summary for *HB2351 / SB2328(Corrected) Other Fiscal Impact - Prevent the loss of $84,600,000 in State Revenues (Revenue recognition of $84,600,000 is included in the Governors FY07-08 Recommended Budget) SB2328
Latest Action: 05/22/2007 - Assigned to Gen. Sub of: Senate Finance, Ways and Means Comm. Bill Text Hospitals and Health Care Facilities - Extends the nursing home tax to June 30, 2009. - Amends TCA Title 68, Chapter 11, Part 2. Fiscal Summary for SB2328 / *HB2351(Corrected) Other Fiscal Impact - Prevent the loss of $84,600,000 in State Revenues (Revenue recognition of $84,600,000 is included in the Governors FY07-08 Recommended Budget) HB1845
Latest Action: 03/14/2007 - Taken Off Notice For Calendar in Subcommittee Local Government of S&LG of State & Local Government Committee Bill Text Companion Bill SB1118. Taxes, Privilege - Authorizes Nashville Metro Council to impose by ordinance a $2.00 exit tax on certain contracted vehicles that charge customers a separate fee for transporting customers from the airport to be deposited in a fund for a new convention center; repeals the tax if bonded indebtedness is paid in full. - Amends TCA Title 7, Chapter 4. Fiscal Summary for HB1845 / *SB1118 Increase Local Govt. Revenues - Exceeds $400,000/Permissive Increase Local Govt. Expenditures - Not Significant/Permissive Bill Summary for HB1845 / *SB1118 This bill authorizes Davidson County to impose a $2.00 tax on the privilege of contracted vehicles exiting public airports. The tax would apply to contracted vehicles that charge customers a separate fee for transportation from the airport. The tax would apply each time a contracted vehicle [...] show full description HB1597
Latest Action: 02/21/2007 - Passed second consideration, caption bill, held on desk - pending amdt. Bill Text Taxes, Privilege - Limits monetary penalty for nonpayment of professional privilege tax to $20.00; prohibits assessment of interest for nonpayment. - Amends TCA Title 67, Chapter 4. Fiscal Summary for HB1597 / *SB0382Decrease State Revenues - Less than $12,000 Increase State Expenditures - $48,000 One-Time HB1812
Latest Action: 03/14/2007 - Taken Off Notice For Calendar in Subcommittee Local Government of S&LG of State & Local Government Committee Bill Text Companion Bill SB1120. Taxes, Privilege - Authorizes Davidson County to adopt a resolution to levy a 1 percent rental car tax with certain exemptions to be deposited in a fund for a new convention center; repeals tax if bonded indebtedness is paid in full. - Amends TCA Title 67, Chapter 4, Part 19. Fiscal Summary for HB1812 / *SB1120 Increase Local Govt. Revenues - Exceeds $700,000/Permissive Increase Local Govt. Expenditures - Not Significant/Permissive Bill Summary for HB1812 / *SB1120 Present law requires businesses engaged in the rental of motor vehicles to collect and remit a 3 percent surcharge or tax on charges for the retail rental of any private passenger motor vehicle or a vehicle with a maximum gross weight rating classification of Class Four or under or trailers for periods of 31 days or less when the vehicle is delivered to the [...] show full description HB1314
Latest Action: 03/07/2007 - Assigned to Subcommittee Budget of FW&M Bill Text Taxes, Privilege - Exempts dentists 75 years and older from payment of occupational privilege tax. - Amends TCA Title 67, Chapter 4, Part 17. Fiscal Summary for HB1314 / *SB0243Decrease State Revenues - Less than $48,000 SB1104
Latest Action: 06/11/2007 - Assigned to Gen. Sub of: Senate Finance, Ways and Means Comm. Bill Text Taxes, Privilege - Reduces occupation privilege tax from $400 to $200 per year. - Amends TCA Title 67, Chapter 4, Part 17. Fiscal Summary for SB1104 / *HB0856Decrease State Revenues - $32,100,000 Increase State Expenditures - $3,000 One-Time SB1118
Latest Action: 03/20/2007 - Assigned to Gen. Sub of: Senate Tax Sub Committee of F,W&M. Bill Text Companion Bill HB1845. Taxes, Privilege - Authorizes Nashville Metro Council to impose by ordinance a $2.00 exit tax on certain contracted vehicles that charge customers a separate fee for transporting customers from the airport to be deposited in a fund for a new convention center; repeals the tax if bonded indebtedness is paid in full. - Amends TCA Title 7, Chapter 4. Fiscal Summary for *SB1118 / HB1845 Increase Local Govt. Revenues - Exceeds $400,000/Permissive Increase Local Govt. Expenditures - Not Significant/Permissive Bill Summary for *SB1118 / HB1845 This bill authorizes Davidson County to impose a $2.00 tax on the privilege of contracted vehicles exiting public airports. The tax would apply to contracted vehicles that charge customers a separate fee for transportation from the airport. The tax would apply each time a contracted vehicle [...] show full description Latest Action: 02/21/2007 - Assigned to Subcommittee Budget of FW&M Bill Text Taxes, Privilege - Reduces occupation privilege tax from $400 to $200 per year. - Amends TCA Title 67, Chapter 4, Part 17. Fiscal Summary for *HB0856 / SB1104Decrease State Revenues - $32,100,000 Increase State Expenditures - $3,000 One-Time SB1120
Latest Action: 03/20/2007 - Assigned to Gen. Sub of: Senate Tax Sub Committee of F,W&M. Bill Text Companion Bill HB1812. Taxes, Privilege - Authorizes Davidson County to adopt a resolution to levy a 1 percent rental car tax with certain exemptions to be deposited in a fund for a new convention center; repeals tax if bonded indebtedness is paid in full. - Amends TCA Title 67, Chapter 4, Part 19. Fiscal Summary for *SB1120 / HB1812 Increase Local Govt. Revenues - Exceeds $700,000/Permissive Increase Local Govt. Expenditures - Not Significant/Permissive Bill Summary for *SB1120 / HB1812 Present law requires businesses engaged in the rental of motor vehicles to collect and remit a 3 percent surcharge or tax on charges for the retail rental of any private passenger motor vehicle or a vehicle with a maximum gross weight rating classification of Class Four or under or trailers for periods of 31 days or less when the vehicle is delivered to the [...] show full description HB0973
Latest Action: 02/21/2007 - Assigned to Subcommittee Budget of FW&M Bill Text Taxes, Privilege - Reduces occupational privilege tax from $400 to $200 annually for persons engaged part-time in taxable occupation. - Amends TCA Title 67, Chapter 4, Part 17. Fiscal Summary for HB0973 / *SB0181Decrease State Revenues - $1,480,000 Increase State Expenditures - $51,000 One-Time HB1224
Latest Action: 03/07/2007 - Assigned to Subcommittee State Government of S&LG Bill Text Companion Bill SB0363. Housing - Earmarks a portion of the revenues collected from the recordation tax to supplement funding for existing local programs to assist the homeless or provide affordable housing for persons of low income. - Amends TCA Title 13, Chapter 20, Part 1; Title 13, Chapter 23, Part 1 and Section 67-4-409. Fiscal Summary for HB1224 / *SB0363Decrease State Revenues - $4,000,000 / General Fund Increase State Revenues - $4,000,000 / Affordable Housing and Homeless Assistance Fund Bill Summary for HB1224 / *SB0363 Subject to appropriations, this bill requires that 1 cent of the tax on recording transfers of real property be credited to a new affordable housing and homeless assistance fund to be expended by the executive director of the Tennessee housing development agency as follows: (1) 50 percent of the funds allocated [...] show full description HB0770
Latest Action: 05/09/2007 - Action Deferred in Government Operations Committee to 2008 Bill Text Companion Bill SB0667. Taxes - Imposes occupational privilege taxes on performers at adult cabarets, increases sales taxes on certain adult materials and products; reduces sales taxes on certain foods. - Amends TCA Title 67, Chapter 4, Part 17; Title 67, Chapter 6; Section 67-6-102 and Section 67-6-228(a). Fiscal Summary for HB0770 / *SB0667Decrease State Revenues - Net Impact $56,455,000 / General Fund $126,620,000 / Education Fund $11,223,000 / Earmarked to Local Governments $715,000 / Department of Revenue $1,787,000 / Sinking Fund Increase State Expenditures - $11,223,000 Recurring (Hold harmless provision) $238,000 Recurring $162,000 One-Time Decrease Local Govt. Revenues - $236,000 Other Fiscal Impact - Additional decreases to state revenues estimated [...] show full description SB0667
Latest Action: 04/03/2007 - Assigned to Gen. Sub of Senate Tax Sub Comm. Bill Text Companion Bill HB0770. Taxes - Imposes occupational privilege taxes on performers at adult cabarets, increases sales taxes on certain adult materials and products; reduces sales taxes on certain foods. - Amends TCA Title 67, Chapter 4, Part 17; Title 67, Chapter 6; Section 67-6-102 and Section 67-6-228(a). Fiscal Summary for *SB0667 / HB0770Decrease State Revenues - Net Impact $56,455,000 / General Fund $126,620,000 / Education Fund $11,223,000 / Earmarked to Local Governments $715,000 / Department of Revenue $1,787,000 / Sinking Fund Increase State Expenditures - $11,223,000 Recurring (Hold harmless provision) $238,000 Recurring $162,000 One-Time Decrease Local Govt. Revenues - $236,000 Other Fiscal Impact - Additional decreases to state revenues estimated [...] show full description SB0382
Latest Action: 03/13/2007 - Assigned to Gen. Sub of: Senate Tax Sub Committee of F,W&M. Bill Text Taxes, Privilege - Limits monetary penalty for nonpayment of professional privilege tax to $20.00; prohibits assessment of interest for nonpayment. - Amends TCA Title 67, Chapter 4. Fiscal Summary for *SB0382 / HB1597Decrease State Revenues - Less than $12,000 Increase State Expenditures - $48,000 One-Time SB0363
Latest Action: 02/08/2007 - Passed second consideration, Referred to Senate S&L Governor Comm. Bill Text Companion Bill HB1224. Housing - Earmarks a portion of the revenues collected from the recordation tax to supplement funding for existing local programs to assist the homeless or provide affordable housing for persons of low income. - Amends TCA Title 13, Chapter 20, Part 1; Title 13, Chapter 23, Part 1 and Section 67-4-409. Fiscal Summary for *SB0363 / HB1224Decrease State Revenues - $4,000,000 / General Fund Increase State Revenues - $4,000,000 / Affordable Housing and Homeless Assistance Fund Bill Summary for *SB0363 / HB1224 Subject to appropriations, this bill requires that 1 cent of the tax on recording transfers of real property be credited to a new affordable housing and homeless assistance fund to be expended by the executive director of the Tennessee housing development agency as follows: (1) 50 percent of the funds allocated [...] show full description SB0243
Latest Action: 04/24/2007 - Failed in Senate Finance, Ways and Means Comm. 3-4-4 Bill Text Taxes, Privilege - Exempts dentists 75 years and older from payment of occupational privilege tax. - Amends TCA Title 67, Chapter 4, Part 17. Fiscal Summary for *SB0243 / HB1314Decrease State Revenues - Less than $48,000 SB0181
Latest Action: 06/11/2007 - Assigned to Gen. Sub of: Senate Finance, Ways and Means Comm. Bill Text Taxes, Privilege - Reduces occupational privilege tax from $400 to $200 annually for persons engaged part-time in taxable occupation. - Amends TCA Title 67, Chapter 4, Part 17. Fiscal Summary for *SB0181 / HB0973Decrease State Revenues - $1,480,000 Increase State Expenditures - $51,000 One-Time |
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