RESOLUTION NO. RS2005-864

A resolution requesting Governor Phil Bredesen and the Davidson County Delegation to the Tennessee General Assembly to take the action necessary that would enable the Metropolitan Government to tax all events for which an admission fee is charged.

WHEREAS, the Metropolitan Government is limited by state law in its taxing ability; and

WHEREAS, as a result of the state laws limitations, the Metropolitan Government is forced to rely heavily on ad valorem property taxes, which places a heavy burden on many senior citizens and others on fixed incomes; and

WHEREAS, being Music City, U.S.A., Nashville has a multitude of music venues, as well as various festivals and carnivals, at which an admission fee is charged; and

WHEREAS, allowing the Metropolitan Government to impose an additional tax on events charging an admission fee to the public would result in additional revenue to the Metropolitan Government that might help offset the tax burden placed on property owners; and

WHEREAS, it is fitting and proper that the Metropolitan Government be afforded the ability to tax events at which an admission fee is charged.

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 Governor Phil Bredesen and Davidson County Delegation to the Tennessee General Assembly to take the action necessary that would enable the Metropolitan Government to tax all events for which an admission fee is charged.

Section 2. That the Metropolitan Clerk is directed to send a copy of this Resolution by U.S. mail or electronic mail to Governor Phil Bredesen and 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

LEGISLATIVE HISTORY

Referred: Budget & Finance Committee 
Introduced: June 7, 2005
Adopted: June 7, 2005
Returned Unsigned by Mayor: June 9, 2005