AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 4; Title 67, Chapter 6 and Title 67, Chapter 7, relative to state administration fee on tax collection.
As enacted, reduces from 1.125 percent to 0.75 percent the administrative fee percentage the department takes from the proceeds of the business tax, short-term rental unit occupancy tax, local tax surcharge, coal severance tax, and local option sales tax to assist in defraying the expenses of administration and collection, before remitting proceeds to the appropriate county, city, or town. - Amends TCA Title 67, Chapter 4; Title 67, Chapter 6 and Title 67, Chapter 7.
Revenue, Dept. of
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