Tennessee 2023-2024 Regular Session

Tennessee House Bill HB3000

Introduced
3/18/24  
Refer
3/25/24  
Refer
4/2/24  
Engrossed
4/15/24  
Enrolled
4/30/24  
Passed
5/21/24  

Caption

AN ACT to levy a privilege tax upon motor vehicles driving on the public roads and highways of Cheatham County and to repeal Chapter 258 of the Private Acts of 1963; as amended by Chapter 207 of the Private Acts of 1967; Chapter 1 of the Private Acts of 1967; Chapter 72 of the Private Acts of 1971 and Chapter 2 of the Private Acts of 2015; and any other acts amendatory thereto, relative to the imposition of motor vehicle privilege taxes in Cheatham County.

Impact

By establishing this privilege tax, HB 3000 aims to solidify a stream of revenue for local government needs in Cheatham County. The act also repeals several previous acts related to motor vehicle taxes to streamline and consolidate local taxation powers under a single legislative framework. Notably, the bill stipulates that the tax applies only to residents, thereby reinforcing the local nature of the legislation which may be viewed favorably in terms of localized governance and fiscal responsibility.

Summary

House Bill 3000 introduces a new privilege tax on motor vehicles operating on public roads and highways in Cheatham County, intending to levy specific amounts based on vehicle type. The annual tax ranges from $17 for motorcycles to $75 for larger trucks, excluding certain vehicles, including farm machines and those belonging to disabled veterans. This new tax is intended to provide additional revenue for the county, with specified allocations for the General Purpose School Fund, the Education Debt Service Fund, and the Highway Department Fund.

Sentiment

The response surrounding HB 3000 seems to lean positive among its proponents, who view it as a necessary measure to secure funding for essential public services like education and infrastructure. Advocates believe that the burden of taxation is proportionate to the privilege of using public roads. However, some residents may express concern regarding the potential financial impact of the tax, especially those with multiple vehicles or lower-income households.

Contention

One point of contention lies in the specific exemptions within the bill. While the focus is on generating revenue, the exemptions for certain vehicle classes, including those owned by disabled veterans and governmental entities, spark dialogue regarding equity and fairness in local taxation. Additionally, the requirement for a two-thirds vote for the bill to take effect may lead to debates among local legislators and constituents about the implications and acceptance of the new tax measure.

Companion Bills

TN SB2986

Crossfiled AN ACT to levy a privilege tax upon motor vehicles driving on the public roads and highways of Cheatham County and to repeal Chapter 258 of the Private Acts of 1963; as amended by Chapter 207 of the Private Acts of 1967; Chapter 1 of the Private Acts of 1967; Chapter 72 of the Private Acts of 1971 and Chapter 2 of the Private Acts of 2015; and any other acts amendatory thereto, relative to the imposition of motor vehicle privilege taxes in Cheatham County.

Similar Bills

TN HJR1074

A RESOLUTION to honor and congratulate the citizens of Cheatham County upon the 170th anniversary of the county's founding.

TN SB2696

AN ACT to amend Chapter 28 of the Private Acts of 1997; and any other acts amendatory thereto, relative to Cheatham County.

TN HB2626

AN ACT to amend Chapter 28 of the Private Acts of 1997; and any other acts amendatory thereto, relative to Cheatham County.

TN SB2695

AN ACT to create a new school district in Cheatham County.

TN HB2625

AN ACT to create a new school district in Cheatham County.

TN SB0276

AN ACT to designate the National Guard Armory in Cheatham County as the "First Sergeant Charles Anderson Douglas National Guard Armory."

TN HB0208

AN ACT to designate the National Guard Armory in Cheatham County as the "First Sergeant Charles Anderson Douglas National Guard Armory."