AN ACT to amend Tennessee Code Annotated, Title 5; Title 6; Title 7; Title 10 and Title 67, Chapter 4, Part 29, relative to fees assessed by a local government.

As enacted, requires each department, agency, or official of a local government that assesses and collects a fee of more than $250 to document the justification and cost basis of the fee; makes such documentation a public record; subjects such documentation to an annual audit by the comptroller of the treasury. - Amends TCA Title 5; Title 6; Title 7; Title 10 and Title 67, Chapter 4, Part 29.