Bill > SB1099

This bill clarifies an existing Tennessee law regarding privilege taxes in litigation by specifying that any privilege tax that court clerks fail to collect and pay to the state's Department of Revenue becomes a personal debt of those clerks. The bill amends Tennessee Code Annotated in Sections 67-4-605(a), explicitly stating that the term "clerk of the court" includes clerks for multiple courts as defined in Section 67-4-604. A privilege tax is a type of tax levied on the right to engage in a particular business or profession, and in this context, it appears to be related to court-related activities. The bill takes effect immediately upon becoming law, with the stated rationale that it serves the public welfare by creating a clear legal obligation for court clerks to collect and remit required taxes. This amendment aims to ensure accountability and proper tax collection by court administrative personnel.

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https://wapp.capitol.tn.gov/apps/Billinfo/default.aspx?BillNumber=SB1099&ga=114