Tennessee § 67-4-1708 - Applicability.

§ 67-4-1708. Applicability.

The privilege tax levied by this part upon the privilege of engaging in certain occupations requiring registration or a license do not apply to a person so registered or licensed, if the person is inactive or retired pursuant to the regulations of the appropriate licensing board. Notwithstanding any provisions of this part to the contrary, any professional fee levied by this part upon persons licensed as real estate brokers shall be levied only upon such licensees who act as principal brokers pursuant to § 62-13-309. Notwithstanding any provision of this part or any other law to the contrary, the privilege tax levied by this part does not apply to any person who is in the armed forces of the United States, or is called into active military service of the United States, as defined in § 58-1-102, from a reserve or national guard unit, for more than one hundred eighty (180) days during the three hundred sixty five (365) days prior to the due date of the tax set forth in § 67-4-1703(a). Acts 1992, ch. 529, §§ 16, 17; 2002, ch. 856, § 7b; 2003, ch. 355, § 52; 2003, ch. 418, § 7; 2004, ch. 592, § 7; 2005, ch. 494, § 1; 2006, ch. 1019, § 49. Code Commission Notes. This section was amended twice in 2003, first by ch. 355, effective June 16, 2003, then by ch. 418, effective June 24, 2003, both repealed effective September 1, 2003, neither act referring to the other. The amendments conflict in former subsection (c), which is set out in the Compiler's Notes to reflect the amendment by ch. 418. The amendment by ch. 355 would have amended former subsection (c) to read: “All persons who were licensed or registered to engage in a vocation, profession, business, or occupation subject to this tax on June 1, 2003, but who were exempt from the tax on that date because of the operation of the provision on Section 7(b) of Chapter 856 of the Public Acts of 2002, and who continue to hold such license or registration on June 30, 2003 are hereby declared to be liable for the tax imposed by this part, which shall be payable on June 30, 2003.” Compiler's Notes. Acts 2002, ch. 856, § 13 provided that no expenditure of public funds pursuant to the 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. 355, § 66 provided that no expenditure of public funds pursuant to the 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. 355, § 73 provided that there is established within the general fund the state-shared revenue reduction mitigation account. Any amounts in the state-shared revenue reduction mitigation account shall be applied by the commissioner of finance and administration to offset reductions in state-shared revenues allocated to local governments pursuant to the provisions of the act so that such reductions shall not exceed nine percent (9%) of state-shared revenues that otherwise would have been allocated to any such local government. Funds shall be restored on a pro rata basis taking into account the percentage reduction to each local government from each state-shared revenue source. Cross-References. Amount of tax — When due and payable, § 67-4-1703 . 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). Attorney General Opinions. Amendments to the Professional Privilege Tax statutes by 2003 Pub. Acts 418, §§ 7 and 8, did not violate the constitutional doctrine of intergovernmental tax immunity, and the tax validly applied to those professionals who had previously been exempted but who were licensed on June 1, 2003, OAG 03-100 (8/19/03).