A resolution establishing a privilege tax on litigation to be used solely for jail construction and upgrades.

WHEREAS, Tennessee Code Annotated § 67-4-601(b) authorizes a county by resolution of its legislative body adopted by two-thirds (2/3) majority vote to levy an additional privilege tax on litigation in all civil and criminal cases instituted in the county; and

WHEREAS, the litigation tax authorized by Tennessee Code Annotated § 67-4-601(b) is in addition to all other state and county privilege taxes on litigation authorized by law; and

WHEREAS, Tennessee Code Annotated § 67-4-601(b)(1) requires that any tax levy adopted pursuant thereto shall be used exclusively for the purposes of jail or workhouse construction, reconstruction, or upgrading, or to retire debt, including principal and interest and related expenses, on such construction, reconstruction, upgrading or for courthouse renovation; and

WHEREAS, Tennessee Code Annotated § 67-4-601(b)(2) requires that any tax levy adopted pursuant thereto shall only be effective until such time as all expenses of the construction, reconstruction, upgrading or renovation project have been paid or until such time as the debt for such project has been retired; and

WHEREAS, pursuant to the provisions of Tennessee Code Annotated § 67-4-601(b)(3), the State of Tennessee shall not be held liable for or pay the tax levied pursuant thereto in any civil or criminal case on behalf of any individual because such individual is indigent; and

WHEREAS, The Metropolitan Government of Nashville and Davidson County has embarked on projects of jail construction, reconstruction, and upgrading.

NOW, THEREFORE, BE IT RESOLVED BY THE COUNCIL OF THE METROPOLITAN GOVERNMENT OF NASHVILLE AND DAVIDSON COUNTY:

Section 1. An additional privilege tax in the amount of one dollar ($1.00) shall be collected on litigation in all civil and criminal cases instituted in Davidson County, including those in General Sessions courts, but excluding those instituted in municipal courts.

Section 2. Proceeds from the additional tax shall be used exclusively for the purpose of funding the projects of jail construction, reconstruction, and upgrading.

Section 3. The additional tax shall only be effective until such time as all expenses of the projects of jail construction, reconstruction, and upgrading have been paid or until such time as the debt for the project has been retired.

Section 4. The procedure for the collection and payment of the additional tax to the Metropolitan Treasurer shall be in accordance with the procedures provided for the collection of litigation tax in the Metropolitan Code of Laws.

Section 5. No taxes shall be paid in suits instituted by the Metropolitan Government, or by the State on behalf of any individual who is indigent.

Section 6. That the additional tax shall take effect July 1, 2004.

Section 7. That this Resolution shall take effect from and after its adoption, the welfare of The Metropolitan Government of Nashville and Davidson County requiring it.

Sponsored by: Brenda Gilmore

Amendment No. 1
To
Substitute Resolution No. RS2004-325

Mr. President:

I move to amend Substitute Resolution No. RS2004-325 as follows:

By amending Section 1 by deleting the phrase “one dollar ($1.00)” and substituting in lieu thereof the phrase “five dollars ($5.00)”.

Sponsored by: Chris Whitson

LEGISLATIVE HISTORY
Referred:	Budget & Finance Committee Public Safety Committee
Introduced:	June 1, 2004
Deferred:	June 1, 2004
Substitute Introduced:	June 15, 2004
Amended:	June 15, 2004
Adopted:	June 15, 2004
Approved:	June 16, 2004
By: