SB2107 — Taxes, Litigation - As introduced, allows Smith County, upon the adoption of a resolution by a two-thirds majority vote of the county legislative body, to assess a privilege tax on litigation in court cases in an amount not to exceed $50 per case to be used exclusively for jail and courthouse construction and maintenance. - Amends TCA Section 67-4-601.

SB2107 — Taxes, Litigation - As introduced, allows Smith County, upon the adoption of a resolution by a two-thirds majority vote of the county legislative body, to assess a privilege tax on litigation in court cases in an amount not to exceed $50 per case to be used exclusively for jail and courthouse construction and maintenance. - Amends TCA Section 67-4-601. · Informed CitizenrySB2107 amends Tennessee Code Annotated Section 67-4-601 to allow counties with a population between 19,151 and 19,200 (based on the 2010 federal census or subsequent census) to levy a privilege tax…Open in Informed Citizenry