Amends Chapter 91 of the Private Acts of 2008.
Tennessee HB2671 amends Chapter 91 of the Private Acts of 2008 to authorize, subject to local approval, the levy of a privilege tax on the purchase of prepared food from restaurants, with a maximum rate of two percent. This bill affects local governments and restaurant patrons within the jurisdiction that opts to implement the tax. Key provisions include the establishment of the tax rate and the requirement for local approval before the tax can be enacted.
Tennessee HB2671 amends Chapter 91 of the Private Acts of 2008 to authorize, subject to local approval, the levy of a privilege tax on the purchase of prepared food from restaurants, with a maximum rate of two percent. This bill affects local governments and restaurant patrons within the jurisdiction that opts to implement the tax. Key provisions include the establishment of the tax rate and the requirement for local approval before the tax can be enacted.
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