Amends TCA Title 5; Title 6; Title 7; Title 9; Title 50; Title 55 and Title 67.

This bill prohibits the state and any county or municipality from not assessing, collecting, or recovering any tax, fee, surcharge, or monetary claim against any person or entity that is engaged in business with the public if an official or agency of the state or of a county or municipality has issued an order requiring the person or entity to cease operations in whole or in part and the person or entity has complied with the order. Such prohibition applies only to the time period in which the person or entity incurs a loss of revenue attributable to the order, evidence of which must be sent to the applicable official or agency within 60 days of receipt of a notice of assessment, collection, or recovery.