SENATE BILL 1621
By Walley AN ACTto amend Chapter 98 of the Private Acts of 1983; as amended by Chapter 186 of the Private Acts of 1992 and Chapter 187 of the Private Acts of 1998; and any other acts amendatory thereto, relative to the hotel occupancy tax in Henderson County.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Section 2 of Chapter 98 of the Private Acts of 1983, as amended by
Chapter 187 of the Private Acts of 1998, and any other acts amendatory thereto, is amended by
deleting the language "five percent (5%)" and substituting instead "seven percent (7%)".
SECTION 2. Section 3 of Chapter 98 of the Private Acts of 1983, as amended by
Chapter 186 of the Private Acts of 1992, Chapter 187 of the Private Acts of 1998, and any other acts amendatory thereto, is amended by deleting the section and substituting the following:
SECTION 3. The proceeds received by the County from the tax shall be
designated and used in the following manner:
(a) Thirty-five percent (35%) of the proceeds to be designated and used to purchase new equipment for the Henderson County fire department; provided that any funds remaining unexpended at the end of each fiscal year shall not revert to the general fund but shall be restricted in the fund balance for use of the fire department for the purchase of new equipment. Such fund balance shall be
appropriated by the Henderson County Commission after consulting with the Chief Officer of the Henderson County Fire Department.
(b) Twenty percent (20%) of the proceeds to be designated and used to
promote tourism within Henderson County.
(c) Twenty percent (20%) of the proceeds to be designated and placed in
an industrial development fund to be used to recruit the location of new industry in Henderson County.
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(d) Twenty-five percent (25%) of the proceeds to be designated and used for general operating expenses and capital expenditures for the Henderson County jail.
SECTION 3. This act shall have no effect unless it is approved by a two-thirds (2/3) vote of the county legislative body of Henderson County. Its approval or nonapproval shall be
proclaimed by the presiding officer of the county legislative body of Henderson County and certified by such officer to the Secretary of State.
SECTION 4. For the purpose of approving or rejecting the provisions of this act, it shall be effective upon becoming a law, the public welfare requiring it. For all other purposes, it shall become effective as provided in Section 3.
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