SUBSTITUTE RESOLUTION NO. RS2013-873
A resolution authorizing the Metropolitan Government of Nashville and Davidson County to impose an additional fee on the sales price of services and tangible personal property sold at retail within the Downtown Central Business Improvement District.
WHEREAS, the Metropolitan Government of Nashville and Davidson County (the “Metropolitan Government”) is vitally interested in the economic welfare within the area of the Metropolitan Government and wishes to provide the leadership necessary to enhance this area's capabilities for growth and development; and,
WHEREAS, Title 7, Chapter 88 of the Tennessee Code Annotated (the “Act”), enables the Metropolitan Government to impose an additional fee of twenty-five hundredths percent (.25%) (the “Additional Fee”) on the sales price of services and tangible personal property sold at retail within a central business improvement district (“CBID”) located within a tourism development zone; and,
WHEREAS, on February 20, 2007,the Metropolitan Council adopted BL2007-1312 creating the Downtown CBID and on January 20, 2009, adopted RS2009-603 establishing the Music City Center Tourism Development Zone encompassing the Downtown CBID; and,
WHEREAS, the proceeds of the Additional Fee shall be used to assist in the recruitment of major conventions and group meetings, the improvement of promotion and to provide additional focused security in the Downtown CBID; and,
WHEREAS, it is in the interest and welfare of the citizens of the Metropolitan Government of Nashville and Davidson County that the Additional Fee be imposed in the Downtown CBID.
NOW, THEREFORE, BE IT RESOLVED BY THE METROPOLITAN COUNCIL OF THE METROPOLITAN GOVERNMENT OF NASHVILLE AND DAVIDSON COUNTY:
SECTION 1. There is hereby imposed an additional fee of twenty-five hundredths percent (.25%) on the sales price of services and tangible personal property sold at retail within the Downtown CBID to be collected by the State of Tennessee Department of Revenue concurrently and in the same manner as state sales tax collections.
SECTION 2. The Downtown CBID, established by BL2007-1312, includes all properties within that area of the city bounded and generally described as follows:
Bounded on the east from Charlotte Avenue to Woodland Street, 1st Avenue North; from Woodland Street to Peabody Street, the Cumberland River. The southerly boundary is from the Cumberland River to Rutledge Street, the center line of Peabody; from Rutledge Street to Lafayette Street, the south property line of all parcels facing on the south side of Peabody Street; from the center line of Lafayette to the center point of the intersection of Peabody, Lafayette and 7th Avenue South; between 7th Avenue South and 8th Avenue South, the center line of Lea Avenue; from Lea Avenue at 8th Avenue South, southwardly along center line of 8th Avenue South to the northern edge of the right-of-way of the CSX Railroad; northward to the western edge of parcel #093-09-0-320. The westerly boundary is between Charlotte and Union, the center line of 6th Avenue North; between Union and Broadway, the center line of James Robertson Parkway and 9th Avenue North; from Broadway to the first parcel south of Demonbreun along the western property line of parcels #093-09-0-326, #093-09-0-327 and #093-09-0-331. The northerly boundary begins from Broadway at the western property line of parcel #093-09-0-326, the center line of Broadway to 10th Avenue North; from 10th Avenue North to 9th Avenue North, the northern property line of all parcels facing on the north side of Broadway; from the intersection of Union and James Robertson Parkway, proceeding east to 6th Avenue North; from 6th Avenue North to 3rd Avenue North, the northern boundary is Charlotte Avenue; from 3rd Avenue North to the Cumberland River, the northern boundary is James Robertson Parkway.
SECTION 3. The following retail sales shall be exempt from the Additional Fee imposed by this resolution:
a) Professional services;
b) Lodging provided to transients;
c) Tickets to sporting events or other live ticketed events;
d) Alcoholic beverages which are subject to the liquor by the drink tax in addition to sales tax;
e) Newspapers and other publications; and
f) Overnight and long-term parking.
SECTION 4. The proceeds of the Additional Fee distributed to the Metropolitan Government by the Department of Revenue shall be deposited into the event and marketing fund and used to assist in the recruitment of major conventions and group meetings, the improvement of promotion, and to provide additional focused security in the Downtown CBID.
SECTION 5. The proceeds of the Additional Fee shall not be used to assist in the recruitment of, directly or indirectly, conventions or group meetings which are considering, or would otherwise consider absent the use of the Additional Fee, other meeting and convention venues located within the boundaries of the Metropolitan Government.
SECTION 6. The imposition and collection of the Additional Fee authorized by this Resolution shall commence January 1, 2014, as provided for in the Act.
SECTION 7. This Resolution shall take effect from and after its adoption, the welfare of the Metropolitan Government requiring it.
Sponsored by: Erica Gilmore, Ronnie Steine
|Referred to:||Budget & Finance Committee|
|Introduced:||October 15, 2013|
|Substitute Introduced:||October 15, 2013|
|Adopted:||October 15, 2013|
|Approved:||October 17, 2013|
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