Original Author: Darden, Don
Date of Material: 08/07/2002
Elections--Initiatives and referendums
Ordinance Increasing the Local Option Sales Tax from 2.25% to 2.75% in the Town of Estill Springs, Tennessee
Reviewed Date: 05/20/2021
MTAS was asked to provide an ordinance increasing the local option sales tax.
TOWN OF ESTILL SPRINGS, TENNESSEE
AN ORDINANCE INCREASING THE LOCAL OPTION SALES TAX FROM 2.25% TO 2.75% IN THE TOWN OF ESTILL SPRINGS, TENNESSEE
WHEREAS, the State of Tennessee has authorized cities to levy a local option sales tax from 1.5% to 2.75%; and
WHEREAS, the local sales tax rate in Estill Springs is 2.25% on the first $1,600 of single item purchases; and
WHEREAS, the State of Tennessee increased the local option cap from $1,600 to $3,200 during the recent legislative session, with the State retaining the increase; and
WHEREAS, MTAS has advised the Town of Estill Springs that the State is likely to enact a uniform 2.75% local sales tax rate next year and retain that part of the increase over the local rate of 2.25%; and
WHEREAS, cities now have the option of increasing the local sales tax and using the proceeds for local improvements and services rather than having it applied statewide; and
NOW, THEREFORE, BE IT ORDAINED by the Board of Mayor and Aldermen of the Town of Estill Springs:
Section 1. The sales tax rate for the Town of Estill Springs, Tennessee is hereby increased from 2.25% to 2.75% on the same privileges subject to the Retailers’ sales tax under Tennessee Code Annotated, Title 67, Chapter 6, Parts 1-6.
Section 2. This ordinance shall become effective upon final passage and as otherwise required by the general laws of the State of Tennessee.
TOWN OF ESTILL SPRINGS, TENNESSEE
A RESOLUTION REQUESTING THE FRANKLIN COUNTY ELECTION COMMISSION TO CONDUCT A REFERENDUM AT THE NOVEMBER 5th GENERAL ELECTION ON INCREASING THE LOCAL OPTION SALES TAX IN THE TOWN OF ESTILL SPRINGS
WHEREAS, MTAS has advised the Town of Estill Springs that it is very likely that the State of Tennessee will enact a uniform 2.75% local sales tax next year, with the State retaining that part that is greater than the current 2.25% in Franklin County; and
WHEREAS, the Board of Mayor and Aldermen has determined that the people of Estill Springs would be better served by having the added tax spent locally rather than across the State; and
WHEREAS, the Town of Estill Springs by Ordinance No._____, passed on final reading on the _____day of________________, 2001 (which is attached hereto), increased the sales tax from 2.25% to 2.75%, and under Tennessee Code Annotated, Section 67-6-706, that ordinance is required to be approved by a referendum in the town before it becomes effective; and
NOW, THEREFORE, BE IT RESOLVED by the Board of Mayor and Aldermen of the Town of Estill Springs, that the Franklin County Election Commission is hereby requested to place a proposed sales tax increase question on the ballot for the November 5, 2002 General Election in Estill Springs as follows:
SHALL ORDINANCE NUMBER______PASSED BY THE BOARD OF MAYOR AND ALDERMEN OF THE TOWN OF ESTILL SPRINGS, WHICH INCREASES THE SALES TAX RATE OF THE TOWN FROM 2.25% TO 2.75% ON THE SAME PRIVILEGES SUBJECT TO THE RETAILERS’ SALES TAX UNDER TENNESSEE CODE ANNOTATED, TITLE 67, CHAPTER 6, PARTS 1-6, BE APPROVED?
FOR THE ORDINANCE_____________________
AGAINST THE ORDINANCE________________
Passed and so ordered this the ______day of_______________, 2002.
Estill Springs Sales Tax Ordinance.pdf
Estill Springs Sales Tax Resolution.pdf