Bill > HB0878

This bill amends Tennessee law to clarify that any privilege tax related to litigation that court clerks fail to collect and pay to the state's Department of Revenue becomes a personal debt of those clerks. Specifically, the bill modifies Section 67-4-605(a) of the Tennessee Code to explicitly state that any unpaid privilege taxes under Section 67-4-602 are now the responsibility of the court clerk. The bill defines "clerk of the court" to include clerks from courts listed in Section 67-4-604, which broadens the scope of who is financially accountable for these unpaid taxes. A privilege tax is typically a fee imposed on certain professional or business activities, in this case related to court proceedings. The bill takes effect immediately upon becoming law, with the stated rationale that it serves the public welfare by ensuring accountability for tax collection and payment.

Budget and Finance

https://wapp.capitol.tn.gov/apps/Billinfo/default.aspx?BillNumber=HB0878&ga=114