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PDF versionSECTION 1. There is hereby imposed a special privilege tax in the amount of five dollars and twenty-five ($5.25) on every civil case and fifteen dollars ($15.00) on every criminal case instituted in any court in Grainger County, except original proceedings in Juvenile Court and cases instituted in any City Court.
SECTION 2. The clerks of the various courts who are required to collect the state litigation tax shall also collect the tax imposed by this act in the same manner as the state litigation tax imposed by Tennessee Code Annotated, Section 67-4102, Item J, is collected and shall be liable for the collection of the tax imposed by this Act.
SECTION 3. The privilege taxes collected pursuant to this Act shall be paid over monthly to the county Trustee and shall be distributed in the following manner:
(A) One dollar ($1.00) of the tax collected on each case shall be deposited in a special fund known as the "Courthouse Remodeling, Refurbishing, and Maintenance Fund" for the purpose of providing for remodeling, refurbishing and maintaining the Courthouse and grounds. Monies from this fund shall be used only for the purposes described above unless otherwise approved by majority vote of the county commission.
(B) One dollar ($1.00) of the tax collected on each case shall be deposited into the County Governmental Library Fund and used only for the purpose set out in Chapter 375 of the Private Acts of 1974.
(C) The remainder of the tax collected under the provisions of this Act shall be deposited, by the trustee, in the county general fund to be used for any county purpose authorized by the county commission.
COMPILER’S NOTE: Section 4 amended Private Acts of 1974, Chapter 375 which is printed herein.
SECTION 5. Chapter 202 of the Private Acts of 1982 is hereby repealed in its entirety.
SECTION 6. This Act shall have no effect unless it shall be approved by two-thirds (2/3) majority of the Board of County Commissioners of Grainger County. Its approval or nonapproval by that body shall be certified by the presiding officer to the Secretary of State.
SECTION 7. For the purpose of approving or rejecting the provisions of this Act, it shall become effective upon becoming a law, the public welfare requiring it. For all other purposes, it shall become effective on the first day of the month after its approval as provided in Section 6.
Passed: March 3, 1983.