Taxes, Privilege

State (Tennessee)
Tennessee 109th General Assembly

As introduced, authorizes a motor sports tourist municipality to impose a privilege tax not to exceed two percent of the consideration charged by restaurants, cafes, cafeterias, caterers, and other similar establishments; specifies that 75 percent of the proceeds collected from any tax imposed be used for tourism-related expenditures. - Amends TCA Title 67. [HB-1397] [Taxes ] [Tourism ] [Budget and Spending ] [Economic Development ]
As introduced, authorizes a motor sports tourist municipality to impose a privilege tax not to exceed two percent of the consideration charged by restaurants, cafes, cafeterias, caterers, and other similar establishments; specifies that 75 percent of the proceeds collected from any tax imposed be used for tourism-related expenditures. - Amends TCA Title 67.

  

Sponsored by: Rep. Jon C. Lundberg P2c, Ref. To Local Government Committee--finance on 01/13/2016

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State (Tennessee)
Tennessee 109th General Assembly

As enacted, directs the Tennessee advisory commission on intergovernmental relations (TACIR) to study and make recommendations relative to the professional privilege tax. - Amends TCA Title 67, Chapter 4, Part 17. [HB-678] [Taxes ]
As enacted, directs the Tennessee advisory commission on intergovernmental relations (TACIR) to study and make recommendations relative to the professional privilege tax. - Amends TCA Title 67, Chapter 4, Part 17.

  

Sponsored by: Rep. Judd Matheny Comp. Became Pub. Ch. 1024 on 05/05/2016

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State (Tennessee)
Tennessee 109th General Assembly

As introduced, exempts audiologists and speech pathologists from the professional privilege tax beginning January 1, 2016. - Amends TCA Title 67, Chapter 4, Part 17. [HB-601] [Taxes ] [Healthcare ]
As introduced, exempts audiologists and speech pathologists from the professional privilege tax beginning January 1, 2016. - Amends TCA Title 67, Chapter 4, Part 17.

  

Sponsored by: Rep. Susan Lynn Sponsor(s) Added. on 01/13/2016

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State (Tennessee)
Tennessee 108th General Assembly

As introduced, establishes a delinquency date of July 1 for payment of the occupation privilege tax. - Amends TCA Title 67, Chapter 4. [SB-2035] [Taxes ]
As introduced, establishes a delinquency date of July 1 for payment of the occupation privilege tax. - Amends TCA Title 67, Chapter 4.

  

Sponsored by: Sen. Joseph Hensley Assigned To Gen. Sub Of S. Tax Sub Comm. on 03/19/2014

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State (Tennessee)
Tennessee 108th General Assembly

As enacted, revises provisions governing the failure to pay the professional privilege tax; establishes methods for providing notice and curing tax delinquencies. - Amends TCA Title 67, Chapter 4. [SB-1636] [Taxes ]
As enacted, revises provisions governing the failure to pay the professional privilege tax; establishes methods for providing notice and curing tax delinquencies. - Amends TCA Title 67, Chapter 4.

  

Sponsored by: Rep. Gerald McCormick Comp. Became Pub. Ch. 763 on 05/16/2014

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State (Tennessee)
Tennessee 108th General Assembly

As introduced, imposes an annual privilege tax of $10,000 payable by August 1 of each year on each adult-oriented business and any person selling adult-oriented products in this state. - Amends TCA Title 39, Chapter 17 and Title 67. [SB-1588] [Taxes ] [Small Business ] [Consumer Protection ] [Crime ] [Law Enforcement ]
As introduced, imposes an annual privilege tax of $10,000 payable by August 1 of each year on each adult-oriented business and any person selling adult-oriented products in this state. - Amends TCA Title 39, Chapter 17 and Title 67.

  

Sponsored by: Sen. Jim Summerville Assigned To Gen. Sub Of S. Tax Sub Comm. on 02/25/2014

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State (Tennessee)
Tennessee 108th General Assembly

As enacted, removes NBA and NHL players from being subject to the occupational privilege tax; removal of NBA players from being subject to tax to take effect June 1, 2016. - Amends TCA Title 67, Chapter 4, Part 17. [SB-1247] [Taxes ] [Sports ]
As enacted, removes NBA and NHL players from being subject to the occupational privilege tax; removal of NBA players from being subject to tax to take effect June 1, 2016. - Amends TCA Title 67, Chapter 4, Part 17.

  

Sponsored by: Rep. David Alexander Comp. Became Pub. Ch. 760 on 05/16/2014

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State (Tennessee)
Tennessee 108th General Assembly

As introduced, exempts speech pathologists from the professional privilege tax. - Amends TCA Title 67, Chapter 4, Part 17. [SB-1238] [Taxes ] [Healthcare ]
As introduced, exempts speech pathologists from the professional privilege tax. - Amends TCA Title 67, Chapter 4, Part 17.

  

Sponsored by: Rep. Darren Jernigan Assigned To Gen. Sub Of: S. Tax Sub Committee Of F,w&m. on 03/31/2014

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State (Tennessee)
Tennessee 108th General Assembly

As enacted, urges the commissioner of revenue to study the advisability of using the profitability ratio for the type of occupation in determining the amount of the professional privilege tax; requests findings be reported to the finance, ways and means committees by January 15, 2014. - Amends TCA Title 67, Chapter 4, Part 17. [SB-982] [Taxes ] [Finance ] [Labor, Jobs, Employment ]
As enacted, urges the commissioner of revenue to study the advisability of using the profitability ratio for the type of occupation in determining the amount of the professional privilege tax; requests findings be reported to the finance, ways and means committees by January 15, 2014. - Amends TCA Title 67, Chapter 4, Part 17.

  

Sponsored by: Sen. Randy McNally Pub. Ch. 419 on 05/22/2013

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State (Tennessee)
Tennessee 108th General Assembly

As introduced, phases out the privilege tax on persons engaged in certain occupations by annually decreasing it by 10 percent over the next 10 years; eliminates the tax in 2023 and thereafter. - Amends TCA Title 67, Chapter 4, Part 17. [SB-277] [Taxes ] [Labor, Jobs, Employment ]
As introduced, phases out the privilege tax on persons engaged in certain occupations by annually decreasing it by 10 percent over the next 10 years; eliminates the tax in 2023 and thereafter. - Amends TCA Title 67, Chapter 4, Part 17.

  

Sponsored by: Sen. Janince Bowling Ref To: S. Fw&m Comm. W/negative Recommend. on 03/05/2013

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State (Tennessee)
Tennessee 108th General Assembly

As introduced, adds professional football players who compete in Tennessee to the list of persons required to pay an occupational privilege tax; removes audiologists from occupational privilege tax. - Amends TCA Title 67, Chapter 4, Part 17. [SB-238] [Taxes ] [Sports ] [Labor, Jobs, Employment ]
As introduced, adds professional football players who compete in Tennessee to the list of persons required to pay an occupational privilege tax; removes audiologists from occupational privilege tax. - Amends TCA Title 67, Chapter 4, Part 17.

  

Sponsored by: Sen. Stacey Campfield Assigned To Gen. Sub Of: S. Fw&m Comm. on 04/09/2013

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State (Tennessee)
Tennessee 108th General Assembly

As introduced, extends the levy of the nursing home tax of $2,225 per licensed bed per year from June 30, 2013, to June 30, 2015. - Amends TCA Title 68, Chapter 11, Part 2. [SB-191] [Taxes ] [Healthcare ] [Medicare and Medicaid ] [Budget and Spending ] [Senior Citizens ]
As introduced, extends the levy of the nursing home tax of $2,225 per licensed bed per year from June 30, 2013, to June 30, 2015. - Amends TCA Title 68, Chapter 11, Part 2.

  

Sponsored by: Rep. Gerald McCormick Assigned To Gen. Sub Of: S. Fw&m Comm. on 04/08/2013

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State (Tennessee)
Tennessee 108th General Assembly

As enacted, authorizes municipalities located in Sevier County to impose certain privilege taxes to the same extent other municipalities located in the county have imposed such taxes by private act; specifies that 75 percent of the proceeds collected from any tax imposed pursuant to this bill will be used for tourism promotion; tourism infrastructure, including but not limited to, municipally-owned or operated event centers and golf courses; and tourism advertising. - Amends TCA Title 67. [SB-47] [Taxes ] [Tourism ] [Infrastructure ] [Economic Development ] [Funding ]
As enacted, authorizes municipalities located in Sevier County to impose certain privilege taxes to the same extent other municipalities located in the county have imposed such taxes by private act; specifies that 75 percent of the proceeds collected from any tax imposed pursuant to this bill will be used for tourism promotion; tourism infrastructure, including but not limited to, municipally-owned or operated event centers and golf courses; and tourism advertising. - Amends TCA Title 67.

  

Sponsored by: Sen. Doug Overbey Comp. Became Pub. Ch. 108 on 04/17/2013

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State (Tennessee)
Tennessee 108th General Assembly

As introduced, adds certain professions to the occupations subject to the privilege tax; permits persons in those professions to be exempt from such privilege tax upon attestation of inactive status in the practice of the profession. - Amends TCA Title 67, Chapter 4, Part 17. [HB-2420] [Taxes ] [Labor, Jobs, Employment ]
As introduced, adds certain professions to the occupations subject to the privilege tax; permits persons in those professions to be exempt from such privilege tax upon attestation of inactive status in the practice of the profession. - Amends TCA Title 67, Chapter 4, Part 17.

  

Sponsored by: Rep. John C. Tidwell Withdrawn. on 02/24/2014

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State (Tennessee)
Tennessee 108th General Assembly

As introduced, removes possible term of imprisonment no greater than 30 days for traveling photographers who fail to register with the county sheriff or metropolitan chief of police, or provide proof of deposit of $100 to the proper municipal tax collector. - Amends TCA Title 67, Chapter 4, Part 7. [HB-1937] [Crime ] [Law Enforcement ] [Taxes ]
As introduced, removes possible term of imprisonment no greater than 30 days for traveling photographers who fail to register with the county sheriff or metropolitan chief of police, or provide proof of deposit of $100 to the proper municipal tax collector. - Amends TCA Title 67, Chapter 4, Part 7.

  

Sponsored by: Rep. Gary Odom Assigned To S/c Local Government Subcommittee on 02/04/2014

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State (Tennessee)
Tennessee 108th General Assembly

As introduced, establishes a delinquency date of July 1 for payment of the occupation privilege tax. - Amends TCA Title 67, Chapter 4. [HB-1874] [Taxes ]
As introduced, establishes a delinquency date of July 1 for payment of the occupation privilege tax. - Amends TCA Title 67, Chapter 4.

  

Sponsored by: Sen. Joseph Hensley Taken Off Notice For Cal. In S/c Finance, Ways & Means Subcommittee Of Finance, Ways & Means Committee on 03/26/2014

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State (Tennessee)
Tennessee 108th General Assembly

As enacted, revises provisions governing the failure to pay the professional privilege tax; establishes methods for providing notice and curing tax delinquencies. - Amends TCA Title 67, Chapter 4. [HB-1432] [Taxes ]
As enacted, revises provisions governing the failure to pay the professional privilege tax; establishes methods for providing notice and curing tax delinquencies. - Amends TCA Title 67, Chapter 4.

  

Sponsored by: Rep. Gerald McCormick Pub. Ch. 763 on 05/16/2014

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State (Tennessee)
Tennessee 108th General Assembly

As enacted, removes NBA and NHL players from being subject to the occupational privilege tax; removal of NBA players from being subject to tax to take effect June 1, 2016. - Amends TCA Title 67, Chapter 4, Part 17. [HB-1134] [Taxes ] [Sports ]
As enacted, removes NBA and NHL players from being subject to the occupational privilege tax; removal of NBA players from being subject to tax to take effect June 1, 2016. - Amends TCA Title 67, Chapter 4, Part 17.

  

Sponsored by: Rep. David Alexander Pub. Ch. 760 on 05/16/2014

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State (Tennessee)
Tennessee 108th General Assembly

As introduced, exempts speech pathologists from the professional privilege tax. - Amends TCA Title 67, Chapter 4, Part 17. [HB-1080] [Taxes ] [Healthcare ]
As introduced, exempts speech pathologists from the professional privilege tax. - Amends TCA Title 67, Chapter 4, Part 17.

  

Sponsored by: Rep. Darren Jernigan Assigned To S/c Finance, Ways & Means Subcommittee on 02/19/2013

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State (Tennessee)
Tennessee 108th General Assembly

As introduced, adds professional football players who compete in Tennessee to the list of persons required to pay an occupational privilege tax; removes audiologists from occupational privilege tax. - Amends TCA Title 67, Chapter 4, Part 17. [HB-564] [Taxes ] [Sports ] [Labor, Jobs, Employment ]
As introduced, adds professional football players who compete in Tennessee to the list of persons required to pay an occupational privilege tax; removes audiologists from occupational privilege tax. - Amends TCA Title 67, Chapter 4, Part 17.

  

Sponsored by: Sen. Stacey Campfield Taken Off Notice For Cal. In S/c Finance, Ways & Means Subcommittee Of Finance, Ways & Means Committee on 04/03/2013

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