RESOLUTION NO. RS2010-1428

A resolution requesting the Davidson County Delegation to the Tennessee General Assembly to introduce and support legislation to extend the sales tax relief program for qualified individuals affected by the May 2010 flooding.

WHEREAS, the historic rain events of May 1 and 2, 2010, caused extensive flood damage throughout the area of the Metropolitan Government of Nashville and Davidson County; and

WHEREAS, on May 4, 2010, President Obama determined that the rain events of May 1 and 2, 2010 caused damage of sufficient severity and magnitude to warrant major disaster assistance under federal law; and

WHEREAS, in an effort to provide financial assistance for the flood victims at the state level, the Tennessee General Assembly enacted legislation to provide Tennessee sales tax relief for qualified individuals affected by the flooding who must replace damaged or destroyed items; and

WHEREAS, pursuant to the provisions of the state legislation, individuals receiving disaster assistance from the Federal Emergency Management Agency (FEMA) as a result of the May flooding may request a refund of Tennessee sales tax paid up to $2,500 for eligible items purchased between May 1, 2010 and September 30, 2010, with a deadline for filing claims of November 30, 2010; and

WHEREAS, some individuals impacted by the flooding were not able to replace all of their belongings prior to the September 30, 2010, deadline, which means that subsequent purchases will not be eligible for the sales tax refund; and

WHEREAS, it is fitting and proper that the state extend the deadline of the sales tax refund program for qualified flood victims and allow such qualified persons who were unable to reach the maximum prior to the existing deadline to file a second or amended filing.

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 support legislation to extend the sales tax relief program for qualified individuals affected by the May 2010 flooding.

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

Section 3. 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: Charlie Tygard, Eric Crafton, Lonnell Matthews, Jamie Hollin, Jerry Maynard

LEGISLATIVE HISTORY
Referred to:	Budget & Finance Committee
Introduced:	October 19, 2010
Adopted:	October 19, 2010
Approved:	October 20, 2010
By: