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

SB 1315: Revenue, Dept. of - 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.

In committee Last action May 8, 2025: Comp. became Pub. Ch. 355

Plain-language summary

SB 1315 is a bill introduced in the Tennessee Senate on February 6, 2025. According to its official title, it concerns: Revenue, Dept. of - 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. Primary sponsor: Johnson. Most recent recorded action (May 8, 2025): Comp. became Pub. Ch. 355.

Sponsors

Primary sponsor: Johnson.