LEGISLATIVE HISTORY
Convention & Tourism Committee
Public Safety Committee
ORDINANCE NO. BL2012-156
An ordinance designating the Department of Finance as the tax collection official for the collection of certain taxes and fees including tourist accommodation taxes, alcohol privilege taxes, wholesale beer and liquor taxes, and franchise fees for the Metropolitan Government and amending the Metropolitan Code accordingly.
WHEREAS, state law permits the metropolitan council to designate a tax collection official to collect certain taxes and fees for the metropolitan government; and,
WHEREAS, it has been determined that the metropolitan department of finance has the ability to collect such taxes and is the appropriate department for the collection of the same; and,
WHEREAS, it is in the interest of the citizens of davidson county that the department of finance be designated as the collection official to collect certain taxes and fees including tourist accommodation taxes, alcohol privilege taxes, wholesale beer and liquor taxes, and franchise fees for the metropolitan government.
NOW, THEREFORE, BE IT ENACTED BY THE COUNCIL OF THE METROPOLITAN GOVERNMENT OF NASHVILLE AND DAVIDSON COUNTY:
Section 1. That section 5.12.050 of the Metropolitan Code is amended by deleting the phrase "county clerk" where it appears and replacing it with the following phrase: "metropolitan department of finance."
Section 2. That section 5.12.110 of the Metropolitan Code is deleted in its entirety.
Section 3. That section 5.12.120 of the Metropolitan Code is amended by deleting the second sentence in its entirety and replacing it with the following: “The tax so imposed is a privilege tax upon each occupied room for each night of occupancy and shall be collected by the department of finance and distributed as provided in this article.”
Section 4. That article IV of chapter 5.16 of the Metropolitan Code is amended by adding a new section 5.16.160 with the following language: “For the purpose of article IV of this chapter the phrase ‘tax collection official’ shall mean the department of finance.”
Section 5. The metropolitan department of finance is hereby designated as the collector of the privilege tax imposed on the sale of alcoholic beverages as provided by section 5.16.050 of the Metropolitan Code.
Section 6. That section 5.32.190.A of the Metropolitan Code is amended by adding the following language immediately following the last sentence: “The surcharge or tax shall be remitted to the department of finance.”
Section 7. That section 7.12.040 of the Metropolitan Code is amended by deleting the phrase "county clerk" where it appears and replacing it with the following phrase: "director of finance."
Section 8. The metropolitan department of finance is hereby designated as the collector of the tax imposed on the sale of beer at wholesale as provided by T.C.A. § 57-6-103 for and on behalf of the Metropolitan Government.
Section 9. The metropolitan department of finance is hereby designated as the collector of the franchise fees pursuant to franchise agreements with the Metropolitan Government, for and on behalf of the Metropolitan Government consistent with the authority granted in Sec. 8.101 et. seq. of the Metropolitan Charter.
Section 10. The metropolitan department of finance shall not receive a commission or other compensation for the receiving and paying over such fees and taxes collected pursuant to the provisions of this ordinance.
Section 11. Any and all records, reports, receipts or documents of any kind related to the levy and collection of tourist accommodation taxes, alcohol privilege taxes, wholesale beer and liquor taxes and franchise fees shall be delivered promptly to the department of finance in a manner directed by the director of finance upon the final passage of this ordinance.
Section 12. All ordinances, or provisions of ordinances, or provisions of the Metropolitan Code, in conflict with the provisions of this ordinance, to the extent of such conflict, are hereby repealed.
Section 13. This ordinance shall take effect from and after July 1, 2012, the welfare of The Metropolitan Government of Nashville and Davidson County requiring it.
Sponsored by: Sean McGuire, Phil Claiborne
| LEGISLATIVE HISTORY |
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|---|---|
| Introduced: | May 15, 2012 |
| Passed First Reading: | May 15, 2012 |
| Referred to: | Budget & Finance Committee Convention & Tourism Committee Public Safety Committee |
| Passed Second Reading: | June 5, 2012 |
| Passed Third Reading: | June 12, 2012 |
| Approved: | June 13, 2012 |
| By: | |