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The Tax Man Collects New Downtown Nashville Tax of 25 Cents on Every $100

Jul 17, 2015

We have found that many downtown Nashville businesses have been surprised by a relatively new tax levied for marketing Music City Center, Nashville's $623 million dollar convention center.  The tax requires businesses in downtown Nashville to pay a fee of .25% on most sales.

The tax is collected by the Department of Revenue along with sales taxes.

The tax is levied on all sales, except the following:

  1. Professional services;

  2. Lodging provided to transients;

  3. Tickets to sporting events or other live ticketed events;

  4. Alcoholic beverages which are subject to the liquor by the drink tax in addition to sales tax;

  5. Newspapers and other publications; and

  6. Overnight and long-term parking.

In an odd quirk, beer is taxed, but not wine and spirits.  The new tax recognizes that liquor and hotel taxes are already high and does not increase their taxes.

Luke Bryan captures the mood in an early single:

My stereo cranked up
I can't find my truck
How'd I get home from the club
Ain't got a clue what went down
So I started calling around

The area subject to the new tax is the Downtown CBID and 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.

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