Taxes, Privilege

State (Tennessee)
Tennessee 111th General Assembly

As introduced, changes the purposes for which surplus revenues collected from the privilege tax on contracted vehicles exiting the Nashville International Airport may be used from a reserve fund for future debt service to the general fund of the county for any county purpose. - Amends TCA Title 7, Chapter 4, Part 2. [SB-2510] [Taxes ] [Transportation and Motor Vehicles ] [Budget and Spending ] [Funding ]
As introduced, changes the purposes for which surplus revenues collected from the privilege tax on contracted vehicles exiting the Nashville International Airport may be used from a reserve fund for future debt service to the general fund of the county for any county purpose. - Amends TCA Title 7, Chapter 4, Part 2.

  

Sponsored by: Sen. Steven Reid Dickerson Assigned To General Subcommittee Of Senate Fw&m Revenue Subcommittee on 03/11/2020

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State (Tennessee)
Tennessee 111th General Assembly

As introduced, expands eligibility criteria for certain municipalities to be authorized to levy and impose certain additional privilege taxes within the corporate limits of the municipality. - Amends TCA Section 67-4-504. [SB-2474] [Taxes ] [Budget and Spending ] [Funding ]
As introduced, expands eligibility criteria for certain municipalities to be authorized to levy and impose certain additional privilege taxes within the corporate limits of the municipality. - Amends TCA Section 67-4-504.

  

Sponsored by: Sen. Ken Yager Passed On Second Consideration, Refer To Senate State And Local Government Committee on 02/10/2020

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State (Tennessee)
Tennessee 111th General Assembly

As introduced, reduces, from $400 to $200, the professional privilege tax. - Amends TCA Title 67, Chapter 4, Part 17. [HB-2491] [Taxes ]
As introduced, reduces, from $400 to $200, the professional privilege tax. - Amends TCA Title 67, Chapter 4, Part 17.

  

Sponsored by: Rep. James Van Huss Assigned To S/c Finance, Ways, And Means Subcommittee on 02/11/2020

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State (Tennessee)
Tennessee 111th General Assembly

As introduced, authorizes public higher education institutions to submit to the department of revenue a list of employees for whom the institution is paying the professional privilege tax. - Amends TCA Title 67, Chapter 4, Part 17. [HB-2618] [Taxes ] [Education ]
As introduced, authorizes public higher education institutions to submit to the department of revenue a list of employees for whom the institution is paying the professional privilege tax. - Amends TCA Title 67, Chapter 4, Part 17.

  

Sponsored by: Rep. Jay D. Reedy Assigned To S/c Finance, Ways, And Means Subcommittee on 02/11/2020

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State (Tennessee)
Tennessee 111th General Assembly

As introduced, directs the Tennessee advisory commission on intergovernmental relations (TACIR) to perform a study and make recommendations regarding privilege taxes on development by January 31, 2021. - Amends TCA Title 67, Chapter 4. [SB-2372] [Taxes ] [Real Estate ] [Construction ] [Economic Development ] [Property Tax ]
As introduced, directs the Tennessee advisory commission on intergovernmental relations (TACIR) to perform a study and make recommendations regarding privilege taxes on development by January 31, 2021. - Amends TCA Title 67, Chapter 4.

  

Sponsored by: Sen. Shane Reeves Action Deferred In Senate Finance, Ways & Means Committee on 03/17/2020

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State (Tennessee)
Tennessee 111th General Assembly

As introduced, directs the Tennessee advisory commission on intergovernmental relations (TACIR) to perform a study and make recommendations regarding privilege taxes on development by January 31, 2021. - Amends TCA Title 67, Chapter 4. [HB-2453] [Taxes ] [Real Estate ] [Construction ] [Economic Development ] [Property Tax ]
As introduced, directs the Tennessee advisory commission on intergovernmental relations (TACIR) to perform a study and make recommendations regarding privilege taxes on development by January 31, 2021. - Amends TCA Title 67, Chapter 4.

  

Sponsored by: Rep. Mike Sparks Rec. For Pass; Ref To Calendar & Rules Committee on 03/10/2020

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State (Tennessee)
Tennessee 111th General Assembly

As introduced, decreases, from $400 to $200, the amount of the annual professional privilege tax imposed on certain occupations. - Amends TCA Title 48, Chapter 1, Part 1 and Title 67, Chapter 4, Part 17. [HB-2268] [Taxes ] [Labor, Jobs, Employment ]
As introduced, decreases, from $400 to $200, the amount of the annual professional privilege tax imposed on certain occupations. - Amends TCA Title 48, Chapter 1, Part 1 and Title 67, Chapter 4, Part 17.

  

Sponsored by: Rep. Ron M. Gant Assigned To S/c Finance, Ways, And Means Subcommittee on 02/10/2020

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State (Tennessee)
Tennessee 111th General Assembly

As introduced, decreases, from $400 to $200, the amount of the annual professional privilege tax imposed on certain occupations. - Amends TCA Title 48, Chapter 1, Part 1 and Title 67, Chapter 4, Part 17. [SB-2201] [Taxes ] [Labor, Jobs, Employment ]
As introduced, decreases, from $400 to $200, the amount of the annual professional privilege tax imposed on certain occupations. - Amends TCA Title 48, Chapter 1, Part 1 and Title 67, Chapter 4, Part 17.

  

Sponsored by: Sen. Dawn White Refer To Senate Finance, Ways & Means Committee W/ Recommendation on 03/11/2020

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State (Tennessee)
Tennessee 111th General Assembly

As introduced, exempts from the professional privilege tax physicians who are retired from practice, but hold an active license for the provision of free healthcare services. - Amends TCA Title 33; Title 63; Title 67 and Title 68. [HB-2118] [Healthcare ] [Taxes ] [Retirement ]
As introduced, exempts from the professional privilege tax physicians who are retired from practice, but hold an active license for the provision of free healthcare services. - Amends TCA Title 33; Title 63; Title 67 and Title 68.

  

Sponsored by: Rep. Bruce I. Griffey P2c, Ref. To Finance, Ways, And Means Committee on 02/05/2020

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State (Tennessee)
Tennessee 111th General Assembly

As introduced, changes the purposes for which surplus revenues collected from the privilege tax on contracted vehicles exiting the Nashville International Airport may be used from a reserve fund for future debt service to the general fund of the county for any county purpose. - Amends TCA Title 7, Chapter 4, Part 2. [HB-2092] [Taxes ] [Transportation and Motor Vehicles ] [Budget and Spending ] [Funding ]
As introduced, changes the purposes for which surplus revenues collected from the privilege tax on contracted vehicles exiting the Nashville International Airport may be used from a reserve fund for future debt service to the general fund of the county for any county purpose. - Amends TCA Title 7, Chapter 4, Part 2.

  

Sponsored by: Rep. Darren Jernigan Assigned To S/c Cities & Counties Subcommittee on 02/11/2020

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State (Tennessee)
Tennessee 111th General Assembly

As introduced, expands eligibility criteria for certain municipalities to be authorized to levy and impose certain additional privilege taxes within the corporate limits of the municipality. - Amends TCA Section 67-4-504. [HB-2076] [Taxes ] [Budget and Spending ] [Funding ]
As introduced, expands eligibility criteria for certain municipalities to be authorized to levy and impose certain additional privilege taxes within the corporate limits of the municipality. - Amends TCA Section 67-4-504.

  

Sponsored by: Rep. Dennis Powers Taken Off Notice For Cal In S/c Finance, Ways, And Means Subcommittee Of Finance, Ways, And Means Committee on 06/03/2020

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State (Tennessee)
Tennessee 111th General Assembly

As introduced, exempts from the professional privilege tax physicians who are retired from practice, but hold an active license for the provision of free healthcare services. - Amends TCA Title 33; Title 63; Title 67 and Title 68. [SB-1968] [Healthcare ] [Taxes ] [Retirement ]
As introduced, exempts from the professional privilege tax physicians who are retired from practice, but hold an active license for the provision of free healthcare services. - Amends TCA Title 33; Title 63; Title 67 and Title 68.

  

Sponsored by: Sen. Steve Southerland Assigned To General Subcommittee Of Senate Fw&m Revenue Subcommittee on 03/11/2020

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State (Tennessee)
Tennessee 111th General Assembly

As introduced, clarifies the beginning and end dates of the applicable tax year for purposes of the professional privilege tax. - Amends TCA Title 3; Title 48; Title 63 and Title 67. [HB-1854] [Taxes ]
As introduced, clarifies the beginning and end dates of the applicable tax year for purposes of the professional privilege tax. - Amends TCA Title 3; Title 48; Title 63 and Title 67.

  

Sponsored by: Rep. Jason Zachary P2c, Ref. To Finance, Ways, And Means Committee on 01/29/2020

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State (Tennessee)
Tennessee 111th General Assembly

As introduced, eliminates the professional privilege tax for the tax year ending on May 31, 2020, and subsequent tax years. - Amends TCA Title 67, Chapter 4, Part 17. [HB-40] [Taxes ]
As introduced, eliminates the professional privilege tax for the tax year ending on May 31, 2020, and subsequent tax years. - Amends TCA Title 67, Chapter 4, Part 17.

  

Sponsored by: Rep. Terri Lynn Weaver Assigned To S/c Finance, Ways, And Means Subcommittee on 01/22/2019

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State (Tennessee)
Tennessee 111th General Assembly

As introduced, clarifies the beginning and end dates of the applicable tax year for purposes of the professional privilege tax. - Amends TCA Title 3; Title 48; Title 63 and Title 67. [SB-1779] [Taxes ]
As introduced, clarifies the beginning and end dates of the applicable tax year for purposes of the professional privilege tax. - Amends TCA Title 3; Title 48; Title 63 and Title 67.

  

Sponsored by: Sen. Bo Watson Assigned To General Subcommittee Of Senate F,w&m Revenue Subcommittee on 02/18/2020

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State (Tennessee)
Tennessee 111th General Assembly

As introduced, exempts judges and chancellors who are prohibited from practicing law from the professional privilege tax assessed to persons licensed as attorneys. - Amends TCA Title 67, Chapter 4, Part 17. [SB-1745] [Taxes ] [Law Enforcement ]
As introduced, exempts judges and chancellors who are prohibited from practicing law from the professional privilege tax assessed to persons licensed as attorneys. - Amends TCA Title 67, Chapter 4, Part 17.

  

Sponsored by: Rep. Jon C. Lundberg Assigned To General Subcommittee Of Senate Fw&m Revenue Subcommittee on 03/11/2020

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State (Tennessee)
Tennessee 111th General Assembly

As introduced, phases out the professional privilege tax over a five-year period for tax years that begin on and after June 1, 2019. - Amends TCA Title 67, Chapter 4, Part 17. [HB-39] [Taxes ]
As introduced, phases out the professional privilege tax over a five-year period for tax years that begin on and after June 1, 2019. - Amends TCA Title 67, Chapter 4, Part 17.

  

Sponsored by: Rep. Terri Lynn Weaver Assigned To S/c Finance, Ways, And Means Subcommittee on 01/22/2019

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State (Tennessee)
Tennessee 111th General Assembly

As introduced, exempts judges and chancellors who are prohibited from practicing law from the professional privilege tax assessed to persons licensed as attorneys. - Amends TCA Title 67, Chapter 4, Part 17. [HB-1551] [Taxes ] [Law Enforcement ]
As introduced, exempts judges and chancellors who are prohibited from practicing law from the professional privilege tax assessed to persons licensed as attorneys. - Amends TCA Title 67, Chapter 4, Part 17.

  

Sponsored by: Rep. Antonio Parkinson Placed On S/c Cal Finance, Ways, And Means Subcommittee For 6/15/2020 on 06/10/2020

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State (Tennessee)
Tennessee 110th General Assembly

As introduced, allows a person engaged in an occupation subject to the occupational privilege tax who is 70 or older and who earned no income during the previous year from the taxable occupation to receive a 50 percent rebate on that person's occupational privilege tax. - Amends TCA Title 67, Chapter 4, Part 17. [HB-1726] [Taxes ] [Senior Citizens ]
As introduced, allows a person engaged in an occupation subject to the occupational privilege tax who is 70 or older and who earned no income during the previous year from the taxable occupation to receive a 50 percent rebate on that person's occupational privilege tax. - Amends TCA Title 67, Chapter 4, Part 17.

  

Sponsored by: Rep. Courtney Rogers Assigned To S/c Finance, Ways & Means Subcommittee on 01/30/2018

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State (Tennessee)
Tennessee 110th General Assembly

As introduced, allows a person engaged in an occupation subject to the occupational privilege tax who is 70 or older and who earned no income during the previous year from the taxable occupation to receive a 50 percent rebate on that person's occupational privilege tax. - Amends TCA Title 67, Chapter 4, Part 17. [SB-1799] [Taxes ] [Senior Citizens ]
As introduced, allows a person engaged in an occupation subject to the occupational privilege tax who is 70 or older and who earned no income during the previous year from the taxable occupation to receive a 50 percent rebate on that person's occupational privilege tax. - Amends TCA Title 67, Chapter 4, Part 17.

  

Sponsored by: Sen. Bill Ketron Assigned To General Subcommittee Of Senate Fw&m Revenue Subcommittee on 03/06/2018

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