SB920 — Taxes, Amusement - As introduced, authorizes collection of state amusement tax regardless of whether sale of ticket to the amusement takes place outside Tennessee or is made by a person with no physical presence in Tennessee; authorizes counties to levy local amusement tax for amusements conducted within the county, regardless of whether sale of ticket takes place outside the county; removes exemption from state amusement tax for whitewater rafting. - Amends TCA Title 67, Chapter 6, Part 2; Title 67, Chapter 6, Part 3 and Title 67, Chapter 6, Part 7.

SB920 — Taxes, Amusement - As introduced, authorizes collection of state amusement tax regardless of whether sale of ticket to the amusement takes place outside Tennessee or is made by a person with no physical presence in Tennessee; authorizes counties to levy local amusement tax for amusements conducted within the county, regardless of whether sale of ticket takes place outside the county; removes exemption from state amusement tax for whitewater rafting. - Amends TCA Title 67, Chapter 6, Part 2; Title 67, Chapter 6, Part 3 and Title 67, Chapter 6, Part 7. · Informed CitizenrySB920 amends Tennessee law to expand the collection of state and local amusement taxes. The bill authorizes the state to collect an amusement tax on tickets or fees for recreational events and acti…Open in Informed Citizenry