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1992 Tennessee Attorney General Reports and Opinions 1 (1992)

handle is hein.sag/sagtn0124 and id is 1 raw text is: OPINIONS OF THE ATTORNEY GENERAL OF TENNESSEE Published by Authority of Chapter 276 Public Acts of 1971 July - August, 1992 92-48 CONSTITUTIONAL LAW/TENNESSEE:Taxation: The occupational privilege tax levied by Section 8 of Chapter 529, 1992 Public Acts is not a payroll tax, and does fall within the power of the General Assembly to tax privileges. The provisions of Senate Bill No. 777 (enacted as Chapter No. 529, 1992 Public Acts), are not broader than the caption, nor is the occupational privilege tax impermissibly discriminatory; it falls within the Legislature's powers to determine the structure of State taxation. Tenn. Const. Art. II, §17, §28; 1992 Pub. Acts Ch. 529; T.C.A. S67-6-102, S67-6-702, Op. Tenn. Atty. Gen. 83-301 (Sept. 7, 1983). 92-50 EDUCATION:Attendance: Chapter 535 of the Public Acts of 1992 which raises the compulsory attendance age from sixteen to seventeen years of age does not have retroactive effect. Students who legally dropped out of school prior to the effective date cf the Act do not have to re-enroll in school. Chapter 535 also has no effect on students whose drivers' licenses have been revoked pursuant to T.C.A. §55-50-502 prior to the effective date of the Act. T.C.A. §49-6-3017, §55-50-502; 1992 Public Acts Ch. 535. 92-49 SEXUAL OFFENSES: The offense of aggravated sexual battery upon children less than tbirteen years of age was riot repealed or modified by 1)92 Pub. Acts, Ch. 878 (which amends the criminal code by creating a new Class A felony of rape of a child and by deleting subsection (a)(4) of Tenn. Code Ann. S39-13-502). T.C.A. §39-13-502, S39-13-504; 1992 Pub. Acts, Ch. 878. 92-48 TAXATION:Privilege Tax: The occupational privilege tax levied by Section 8 of Chapter 529, 1992 Public Acts is not a payroll tax, and does fall within the power of the General Assembly to tax privileges. The provisions of Senate Bill No. 777 (enacted as Chapter No. 529, 1992 Public Acts), are not broader than the caption, nor is the occupational privilege tax impermissibly discriminatory; it falls within the Legislature's powers to determine the structure of State taxation. Tenn. Const. Art. II, §17, §28; 1992 Pub. Acts Ch. 529; T.C.A. §67-6-102, §67-6-702, Op. Tenn. Atty. Gen. 83-301 (Sept. 7, 1983).

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