Taxes, Privilege - As enacted, clarifies that all privilege taxes on litigation that clerks of certain courts fail to collect and pay to the department of revenue are debts of the clerks; adds certain reporting requirements. - Amends TCA Title 40 and Title 67.

SB 1099 clarifies that court clerks who fail to collect and pay privilege taxes on litigation (like filing fees) become personally liable for those unpaid amounts as debts. It directly affects clerks of specified courts by making them responsible for these taxes under Tennessee law. The bill amends Tennessee Code Sections 67-4-605(a) and references Title 40, changing the rule to state uncollected taxes are the clerk’s debt. This is a procedural adjustment to existing tax collection requirements, not a new policy.