House Bill 2186, also known as Senate Bill 2160, amends various sections of the Tennessee Code Annotated related to local government. The bill introduces a new provision allowing counties with a metropolitan form of government to either levy a lower tax rate on the retail sale of food and food ingredients or to exempt these sales from local taxation altogether. This new authority is detailed in the addition of subdivision (C) to Section 67-6-702(a)(1), which specifies that the county must provide a certified copy of the adopted resolution to the department of revenue, with the changes taking effect on the first calendar day of the month at least sixty days after receipt.

Additionally, the bill modifies Section 67-6-705(d) by including a reference to the new subdivision (C) in the existing tax code. It also makes deletions in Section 7-1-113, removing specific language and subdivisions that are no longer necessary. The act is set to take effect immediately upon becoming law, emphasizing the importance of the public welfare.

Statutes affected:
Introduced: 67-6-702(a)(1), 67-6-702, 67-6-705(d), 67-6-705, 7-1-113