HB0057Enacted

Amends TCA Title 6, Chapter 56, Part 1.

Tennessee HB0057 amends existing law regarding municipal audits by requiring that audits be completed and submitted to the comptroller no later than six months after the end of a municipality's fiscal year. The bill affects municipalities that receive state funds and introduces a penalty for those with two or more outstanding late audits, which may result in a reduction of sales tax revenue distributed to them. Key provisions include the stipulation that the revenue reduction cannot exceed 15% of the total amount due to the municipality in a fiscal year until compliance is achieved.

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Overview

Tennessee HB0057 amends existing law regarding municipal audits by requiring that audits be completed and submitted to the comptroller no later than six months after the end of a municipality's fiscal year. The bill affects municipalities that receive state funds and introduces a penalty for those with two or more outstanding late audits, which may result in a reduction of sales tax revenue distributed to them. Key provisions include the stipulation that the revenue reduction cannot exceed 15% of the total amount due to the municipality in a fiscal year until compliance is achieved.

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Sponsor

Moon, Jerome

Details
Session

114th General Assembly

Introduced

January 2, 2025

Last Action

March 21, 2025

Comp. became Pub. Ch. 18

Subjects
Municipal GovernmentPublic Funds and FinancingComptroller, State

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