Remove the Existing Single Item Local Sales Tax Limit and to Apply the Existing Sales Tax Rate

WHEREAS, the General Assembly of the State of Tennessee has authorized in Tennessee Code Annotated, Section 67-6-702, for counties to specify applicable limits in the local option sales tax collectible on the sale or use of any single article of personal property up to the first one thousand six hundred dollars ($1,600.00) on the sale or use of any single article of personal property;

NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of ___________ County, Tennessee, meeting in ___________ session on the ____ day of __________, 20__, and in ___________ session on the ___ day of _____________, 20__, that:

SECTION 1. The maximum local option sales tax collectible on the sale or use of a single item of personal property as authorized in the resolution of the county legislative body which levied the local option sales tax for _____________ County, of record in Minute Book _____ at page _____, is hereby removed.

SECTION 2. Beginning on the first day of the month occurring thirty (30) or more days after a certified copy of this resolution is received by the Department of Revenue, the local sales tax at the present rate effective in _______________ County shall apply to the first one thousand six hundred dollars ($1,600.00) on the sale or use of any single article of personal property, as provided in Tennessee Code Annotated, Section 67-6-702.

SECTION 3. Nothing herein contained shall be construed to increase the local option sales tax rate heretofore in effect in _______________ County.

SECTION 4. Notice of the meetings for the consideration of this Resolution and that this matter is on the agenda of the meetings has been published at least once in a newspaper of general circulation in ______________ County as required by Tennessee Code Annotated, Section 67-6-702(a)(2).

SECTION 5. A certified copy of this Resolution shall be transmitted to the Department of Revenue of the State of Tennessee by the County Clerk and shall be spread upon the record of the Board of County Commissioners.

SECTION 6. The maximum tax on the sale or use of any single item authorized by this Resolution and by Tennessee Code Annotated, Section 67-6-702 shall be collected by the state Department of Revenue concurrently with the collection of the state tax and the _________________ County sales tax and in the same manner as these taxes are collected in accordance with the rules and regulations promulgated by said Department.


SECTION 7. For purposes of collection, this Resolution shall take effect on the first day of the month occurring thirty (30) or more days after a certified copy is received by the Department of Revenue; for all other purposes it shall be effective upon passage by a majority vote of the Board of County Commissioners of _____________ County at two consecutive public meetings as required by Tennessee Code Annotated, Section 67-6-702.

Passed 1st reading _______________________________, 20__.
Passed 2nd reading _______________________________, 20__.

APPROVED:



_______________________________________
County Executive


ATTEST:



_______________________________________
County Clerk