House Bill 878, sponsored by Stinnett, amends Tennessee Code Annotated, specifically Section 67-4-605(a), regarding the collection of privilege taxes. The bill replaces the existing subsection with new language that clarifies that any privilege tax imposed by Section 67-4-602, which the clerk of the court fails to collect and remit to the Department of Revenue, is considered a debt of the clerk. Additionally, the term "clerk of the court" is defined to include clerks for the courts specified in Section 67-4-604.

This legislation aims to ensure accountability for clerks of the court in the collection of privilege taxes, reinforcing their responsibility to manage these funds properly. The act is set to take effect immediately upon becoming law, emphasizing the importance of public welfare in its implementation.

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