Amends TCA Title 5; Title 6; Title 7 and Title 67, Chapter 6.

Tennessee HB2186 authorizes counties with a metropolitan form of government to levy a tax on the retail sale of food and food ingredients for human consumption at a rate lower than the local option sales tax or to exempt such sales from the local option sales tax altogether. This bill affects metropolitan counties and their governing bodies, allowing them greater flexibility in tax policy regarding food sales. Additionally, it removes outdated provisions concerning the timing for reducing the membership of metropolitan councils.