COLLECTION OF COUNTY ENTERTAINMENT TAX For the exercise of the privilege of engaging in the business of selling lottery tickets or shares in this state pursuant to education lottery implementation law, this bill requires each county to levy a tax at the rate of 5% of the sales price of lottery tickets or shares when sold at retail within the jurisdiction of the county, which is in addition to all other taxes imposed on a lottery retailer. Each lottery retailer must register with the department of revenue ("department") for the collection and remittance of the tax levied. REMITTANCE OF COUNTY ENTERTAINMENT TAX This bill provides that the tax described above is due and payable monthly on the first day of each month, and for the purpose of ascertaining the amount of tax payable under this bill, all lottery retailers making taxable sales on or before the 20th day of each month must transmit to the commissioner of revenue ("commissioner"), upon forms prescribed by the commissioner, returns showing gross sales during the preceding month. DISTRIBUTION OF COUNTY ENTERTAINMENT TAX Of the taxes received by the commissioner under this bill, this bill requires 2% be allocated to the department for administration of this bill. The remaining taxes must be distributed in the same manner as provided under the Local Option Revenue Act. INFORMATION SHARING Upon request, this bill requires the Tennessee education lottery corporation to provide information to the department concerning lottery sales made by lottery retailers for the sole purpose of administering or collecting the tax imposed pursuant to this bill. RULEMAKING This bill authorizes the department to promulgate rules for the implementation of this bill and the collection of tax revenues under this bill.