Worst of Recession Has Yet to Hit Cities
1-TENNESSEE TOWN & CITY/SEPTEMBER 21, 2009 www.TML1.org 6,250 subscribers www.TML1.org Volume 60, Number 15 September 21, 2009 Statewide building codes will make homes Cities to send out November Class 4 returns safer, more energy-efficient in Tennessee Implementation of business BY JIM PILLOW tax changes delayed until 2010 TDCI Assistant Commissioner Implementation of Public The Department will now begin Fire Prevention Division Chapter 530, which changes the ad- receiving business tax returns and ministration and collection of the payments for taxpayers beginning In an ideal world, a home- business tax from municipalities with the Classification 1 returns that owner would never deal with sub- and counties to the state, has been are due on or before Feb. 28, standard construction. Unfortu- postponed until February 2010. 2010. The Department will be pre- nately, stories of mold, framing Initially, the Tennessee Depart- pared on Jan. 1, 2010, to accept both problems, foundation problems, ment of Revenue planned to assume electronic and paper returns filed by excessive heating and cooling responsibility for administration Classification 1 businesses. costs, ventilation problems, un- and collection of business tax re- What does this mean to munici- safe egress and plumbing prob- turns beginning with the Classifica- palities? lems are all too common in our tion 4 returns due on or before Nov. 1. Classification 4 businesses will state. 30, 2009. However, the Department file returns that are due on or before One of the best remedies for has been unable to complete the Nov. 30, 2009, with municipal substandard construction is the development of the database and clerks /recorders /collection offi- adoption of building codes.
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