Tennessee § 67-4-1703 - Amount of tax — When due and payable.

§ 67-4-1703. Amount of tax — When due and payable.

The privilege tax established by this part is four hundred dollars ($400) annually. The privilege tax is due and payable on June 1 of each year. Taxes paid after June 1 are delinquent. Any person who is licensed or registered for two (2) or more professions taxed pursuant to this part shall not be required to pay more than one (1) tax in the amount of four hundred dollars ($400). No tax owed under this part by a person in the armed forces of the United States, or called into active military service of the United States, as defined in § 58-1-102, from a reserve or national guard unit, shall be due until one hundred eighty (180) days following the conclusion of hostilities in which such person is actually engaged outside the United States or one hundred eighty (180) days after such person is transferred from the theater of operations of such hostilities, whichever is sooner. A person claiming this delay shall present proof, satisfactory to the commissioner, of such person's deployment and stationing outside the United States during a period of hostilities and proof of such person's return from such deployment. This subsection (c) shall expressly apply to personnel stationed outside the United States during Operation Enduring Freedom or other hostilities where the military personnel are entitled to combat compensation as determined by the United States department of defense. [Deleted by 2014 amendment, effective June 1, 2016.] [Deleted by 2014 amendment, effective June 1, 2016.] Nothing in this section shall be construed as creating a payroll tax. Acts 1992, ch. 529, § 8; 2002, ch. 856, § 7a; 2003, ch. 87, § 3; 2004, ch. 800, § 2; 2009, ch. 530, § 65; 2014, ch. 760, §§ 2, 4. Compiler's Notes. Acts 2002, ch. 856, § 13 provided that no expenditure of public funds pursuant to that act shall be made in violation of the provisions of Title VI of the Civil Rights Act of 1964, as codified in 42 U.S.C. § 2000 d. Acts 2003, ch. 87, § 5 provided that the act shall apply to taxes due and payable during 2003. Acts 2014, ch. 760, § 5 provided that any privilege taxes that are due or owing by persons employed as players on any franchise of the NBA prior to June 1, 2016, shall be collected and distributed pursuant to the law in effect on May 30, 2016. Amendments. The 2014 amendment by Acts 2014, ch. 760 § 2, effective April 24, 2014, deleted “or National Hockey League (NHL) player” following “National Basketball Association (NBA) player” in the first sentence of (e). The 2014 amendment by Acts 2014, ch. 760 § 4, effective June 1, 2016, deleted (d) and (e) which read: “(d) Notwithstanding subsection (a) or (b), the annual privilege tax established by this part payable by any player defined in § 67-4-1702(a)(7) in any tax year shall be two thousand five hundred dollars ($2,500) per game with a three (3) game annual cap. For purposes of this subsection (d), “tax year” means June 1 through May 30, and the privilege tax is due and payable on June 1 following the end of the tax year. Taxes paid after June 1 are delinquent.“(e) All privilege taxes collected by the commissioner pursuant to § 67-4-1702(a)(7) from any National Basketball Association (NBA) player shall be deposited into a municipal government fund located in the same municipality as the indoor sports facility in which the game was played. For counties with metropolitan forms of government, the funds shall be held for the exclusive use of currently existing entities attached to committees provided for in § 7-4-202(d) . For all other municipalities, the funds shall be held for the exclusive use of the convention and visitors bureau in the municipality. Amounts allocated pursuant to this subsection (e) shall be used exclusively for the payment of, or the reimbursement of, as directed by the facility manager, expenses associated with securing current, expanded or new events for indoor sports facilities owned by a municipal agency formally designated by the municipality, in accordance with the Sports Authorities Act of 1993, compiled in title 7, chapter 67.” Effective Dates. Acts 2014, ch 760, § 5. April 24, 2014 (sections 1 and 2); June 30, 2016 (sections 3 and 4). Cross-References. Applicability, § 67-4-1708 . Law Reviews. Building a House of Cards: A Policy Evaluation of Tennessee's Tax Reform Act of 2002 with Emphasis on Fairness to the Poor (Robert F. Parsley), 70 Tenn. L. Rev. 1177 (2003). Professional Responsibilities of Lobbyists (William R. Bruce), 23 Mem. St. U.L. 547 (1993).