Tennessee · 114th Regular Session (2025-2026) · Bill

HB 2323: Taxes, Privilege - As introduced, authorizes municipalities to levy a tax on the privilege of engaging in the act of development within the boundaries of the municipality; requires such tax to be levied at the rate and under the terms, conditions, and limitations contained in present law that apply to counties. - Amends TCA Title 67, Chapter 4, Part 29.

In committee Last action April 7, 2026: Failed in Finance, Ways, and Means Committee

Plain-language summary

HB 2323 is a bill introduced in the Tennessee House on February 2, 2026. According to its official title, it concerns: Taxes, Privilege - As introduced, authorizes municipalities to levy a tax on the privilege of engaging in the act of development within the boundaries of the municipality; requires such tax to be levied at the rate and under the terms, conditions, and limitations contained in present law that apply to counties. - Amends TCA Title 67, Chapter 4, Part 29. Primary sponsor: Becky Jo Alexander (Republican). Most recent recorded action (April 7, 2026): Failed in Finance, Ways, and Means Committee.

Sponsors

Primary sponsor: Becky Jo Alexander (Republican).