A resolution requesting the Davidson County Delegation to the Tennessee General Assembly to introduce and enact the necessary legislation to make the Sales and Use Tax applicable to taxicab services, limousine services, and tour bus services.

WHEREAS, Chapter 6 of Title 7 of the Tennessee Code Annotated provides for the taxation of the sale of certain goods and services; and

WHEREAS, the Local Option Sales Tax currently comprises eighteen percent of the total operating budget for the Metropolitan Government; and

WHEREAS, municipal and county governments, including the Metropolitan Government, have experienced a decrease in state-shared taxes, which has placed a greater financial burden on counties and municipalities to provide necessary government services; and

WHEREAS, Tennessee Code Annotated §67-6-205 provides for the levying of a tax on certain services at the rate of the tax levied on the sale of tangible personal property at retail; and

WHEREAS, taxicab services, limousine services, and tour bus services are not included as taxable services under Tennessee Code Annotated §67-6-205; and

WHEREAS, it is fitting and proper that such transportation services be taxable to increase revenues for the State of Tennessee, as well as local governments.

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

Section 1. That the Metropolitan County Council hereby goes on record as requesting the Davidson County Delegation to the Tennessee General Assembly to introduce and enact the necessary legislation to make the Sales and Use Tax applicable to taxicab services, limousine services, and tour bus services.

Section 2. That the Metropolitan Clerk is directed to send a certified copy of this Resolution to each member of the Davidson County Delegation to the Tennessee General Assembly.

Section 3. 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: Ludye Wallace