House Bill 878 amends Tennessee Code Annotated, specifically Section 67-4-605(a), regarding the collection of privilege taxes by court clerks. The bill replaces the existing language in this subsection, clarifying that 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 is considered a debt of the clerk. The definition of "clerk of the court" is expanded to include clerks for the courts specified in Section 67-4-604.

This legislation aims to ensure accountability among court clerks in the collection of privilege taxes, thereby reinforcing the financial responsibilities associated with their roles. The act is set to take effect immediately upon becoming law, emphasizing the urgency of the public welfare in addressing this issue.

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