House Bill 878, sponsored by Stinnett, amends Tennessee Code Annotated regarding privilege tax collection responsibilities. The bill specifically modifies Section 67-4-605(a) by deleting the existing language and replacing it with a new provision that states any privilege tax imposed by Section 67-4-602 that is not collected and paid to the Department of Revenue by the clerk of the court will be considered a debt of the clerk. The term "clerk of the court" is defined to include clerks for the courts specified in Section 67-4-604.

The bill emphasizes the accountability of court clerks in the collection of privilege taxes, ensuring that they are responsible for any taxes that go uncollected. This change aims to enhance the enforcement of tax collection and clarify the obligations of court clerks in Tennessee. The act is set to take effect upon becoming law, prioritizing the public welfare.

Statutes affected:
Introduced: 67-4-605(a), 67-4-605