RESOLUTION NO. RS2008-490

A resolution establishing a privilege tax on litigation to be used for courthouse security purposes.

WHEREAS, Tennessee Code Annotated § 67-4-601(b)(6) 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)(6) 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)(6) requires that any tax levy adopted pursuant thereto shall be used exclusively for the purposes of court house security, in addition to the purposes identified in Tennessee Code Annotated § 67-4-601(b)(1), which includes 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 jail, workhouse or courthouse construction, reconstruction, upgrading or renovation project(s) have been paid or until such time as the debt for such project(s) 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 ongoing funding needs related to courthouse security in its Criminal Justice Center, Justice A.A. Birch Building, Historic Courthouse, Ben West Municipal Building and Juvenile Justice Center facilities.

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 fifteen dollars ($15.00) 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 privilege tax shall be used exclusively for the purpose of funding courthouse security.

Section 3. The additional privilege tax shall only be effective until such time as all expenses of any courthouse renovation project or jail or workhouse construction, reconstruction, or upgrade projects have been paid or until such time as the debt for the project(s) has been retired.

Section 4. The procedure for the collection and payment of the additional privilege 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 privilege tax shall take effect 12:01 a.m. January 1, 2009, the welfare of The Metropolitan Government of Nashville and Davidson County requiring it.

Sponsored by: Jim Forkum

Amendment No. 1
To
Resolution No. RS2008-490

Madam President:

I move to amend RS2008-490 as follows:

1. By deleting Section 6 in its entirety and substituting in lieu thereof the following new Section 6:

“Section 6. That the additional privilege tax authorized by this Resolution shall become effective at 12:01 a.m. on January 1, 2009, and such tax shall be collected from and after that time.”

2. By adding the following new Section 7:

“Section 7. 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: Jim Forkum

LEGISLATIVE HISTORY
Referred to:	Budget & Finance Committee
Introduced:	October 21, 2008
Amended:	October 21, 2008
Adopted:	October 21, 2008
Approved:	October 28, 2008
By: