Revenue, Dept. of - As enacted, reduces from 1.125 percent to 0.75 percent the administrative fee percentage the department takes from the proceeds of the business tax, short-term rental unit occupancy tax, local tax surcharge, coal severance tax, and local option sales tax to assist in defraying the expenses of administration and collection, before remitting proceeds to the appropriate county, city, or town. - Amends TCA Title 67, Chapter 4; Title 67, Chapter 6 and Title 67, Chapter 7.
HB 1329 reduces the administrative fee the Tennessee Department of Revenue charges on several local taxes - from 1.125% to 0.75%. This applies to business taxes, short-term rental occupancy taxes, coal severance taxes, and local option sales taxes. The fee is deducted before the remaining tax proceeds are sent to counties, cities, or towns. As a result, local governments will retain more tax revenue after administrative costs, effective July 1, 2025.
Bill status
signed
all 5 stages cleared
Introduction
Feb 2025
Committee Review
Mar 2025
House Passage
Apr 2025
Senate Passage
Apr 2025
Signed into Law
May 2025
Introduced Feb 10, 2025
Signed May 2, 2025
Floor votes · Senate Apr 14, 2025 · House Mar 24, 2025
How they voted
33–0
Passed
Total votes 33
Apr 14, 2025
D
Democratic6
100% Yea
R
Republican27
100% Yea
Vote distribution
All Yea
All Nay
Mixed
No data
Full legislative history
Actions timeline
Total actions
26
Key actions
10
Committee
7
May 2, 2025
Signed into law
Signed by Governor.
lower
Apr 17, 2025
Upper · Passed
Signed by Senate Speaker
upper
Apr 15, 2025
Lower · Passed
Signed by H. Speaker
lower
Apr 14, 2025
Upper · Passed
Passed Senate, Ayes 32, Nays 0
upper
Mar 26, 2025
Introduced
Received from House, Passed on First Consideration
lower
Mar 24, 2025
Lower · Passed
Passed H., Ayes 96, Nays 0, PNV 0
lower
Mar 19, 2025
Lower · Passed
Placed on cal. Calendar & Rules Committee for 3/20/2025
lower
Mar 18, 2025
Lower · Passed
Rec. for pass; ref to Calendar & Rules Committee
lower
Mar 12, 2025
Lower · Passed
Placed on cal. Finance, Ways, and Means Committee for 3/18/2025
lower
Mar 5, 2025
Lower · Passed
Rec. for pass by s/c ref. to Finance, Ways, and Means Committee
lower
Feb 26, 2025
Lower · Passed
Placed on s/c cal Finance, Ways, and Means Subcommittee for 3/5/2025
lower
Feb 12, 2025
Committee
P2C, ref. to Finance, Ways, and Means Committee
lower
Feb 12, 2025
Committee
Assigned to s/c Finance, Ways, and Means Subcommittee
lower
Feb 10, 2025
Introduced
Intro., P1C.
lower
1 primary · 0 co-sponsors
Sponsors
Role
Legislator
Party
State
District
P
William Lamberth
RRepublican
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