This bill authorizes a county by resolution of its legislative body, by 2/3 majority vote, to levy a privilege tax on litigation in all civil and criminal cases instituted in the county before the general sessions, juvenile, and municipal courts. Any revenue generated by such tax will be used exclusively to support substance abuse prevention coalitions operating within the county and will be distributed on a monthly basis to the coalitions. Such tax will be in addition to any other litigation taxes authorized pursuant to present law. This bill requires a substance abuse prevention coalition to be a member of the Prevention Alliance of Tennessee and have a prevention specialist certified by the international credentialing and reciprocity consortium on staff or as a nonpaid director. The county legislative body and the department of mental health are authorized to request information from recipients of the funds on the success rates of the coalition and the department may make recommendations to the general assembly or other county legislative bodies on positive results of the privilege tax that may have statewide applicability. This bill specifies that if a county does not have a substance abuse prevention coalition operating in the county, such county may direct the funds from the privilege tax to the Prevention Alliance of Tennessee for the exclusive use of establishing a substance abuse prevention coalition in the county that supplied the funds.

Statutes affected:
Introduced: 39-15-411(a), 39-15-411