Amends TCA Title 67, Chapter 6, Part 7.
Tennessee SB0337 aimed to increase the local sales and use tax rate in Shelby County from 2.25% to 3.75% for a period of eight years, with the additional revenue designated exclusively for the construction of a new county jail or debt retirement related to that construction. The bill also stipulated that any revenue from the increased tax rate would be allocated to the county sheriff's department for operational expenses and required that the tax rate revert to 2.75% after the eight-year period or upon debt retirement. The bill ultimately failed to pass.
Tennessee SB0337 aimed to increase the local sales and use tax rate in Shelby County from 2.25% to 3.75% for a period of eight years, with the additional revenue designated exclusively for the construction of a new county jail or debt retirement related to that construction. The bill also stipulated that any revenue from the increased tax rate would be allocated to the county sheriff's department for operational expenses and required that the tax rate revert to 2.75% after the eight-year period or upon debt retirement. The bill ultimately failed to pass.
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Akbari, Raumesh
114th General Assembly
January 27, 2025
April 8, 2025
Recommended for passage, refer to Senate Finance, Ways, and Means Committee