Amends TCA Title 67, Chapter 6, Part 7.
Tennessee HB0308 amends existing sales and use tax regulations to allow Shelby County to increase its tax rate from 2.25% to 3.75% for a period of eight years, with the additional revenue earmarked exclusively for the construction of a new county jail or debt retirement related to such construction. The bill also stipulates that after this period, the tax rate will revert to 2.75%, and any revenue generated from the previous rate increase must be allocated to the county sheriff's department for operational expenses. This legislation primarily affects Shelby County and its incorporated cities and towns.
Tennessee HB0308 amends existing sales and use tax regulations to allow Shelby County to increase its tax rate from 2.25% to 3.75% for a period of eight years, with the additional revenue earmarked exclusively for the construction of a new county jail or debt retirement related to such construction. The bill also stipulates that after this period, the tax rate will revert to 2.75%, and any revenue generated from the previous rate increase must be allocated to the county sheriff's department for operational expenses. This legislation primarily affects Shelby County and its incorporated cities and towns.
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Gillespie, John
114th General Assembly
January 22, 2025
April 8, 2025
Failed in State & Local Government Committee