Tennessee · 114 session

HB 308 changesTaxes, Sales - As introduced, authorizes certain counties to levy a local option sales tax at the rate of 3.75 percent, instead of a maximum of 2.75 percent, if the revenue from the increase in such tax is used by the county exclusively for the construction of a new county jail or to retire debt, including principal and interest and related expenses, on such construction. - Amends TCA Title 67, Chapter 6, Part 7.

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