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Claiborne County Commission sends 0.5 percentage-point sales tax increase to November ballot

Claiborne County Commission · March 1, 2026

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Summary

By roll call (20-0), the commission instructed the County Clerk and Election Commission to place a question on the Nov. 5, 2024 ballot asking voters to raise the local sales-and-use tax from 2.25% to 2.75%.

The Claiborne County Commission voted to place a proposed increase in the local sales-and-use tax on the November 5, 2024 ballot.

The resolution (Res. 2024-059), carried by roll call 20-0, amends the county's prior local-option sales-and-use tax resolution to increase the local rate from 2.25% to 2.75% if approved by voters. The County Clerk was directed to deliver a certified copy of the resolution to the County Election Commission, which must include the question on the Nov. 5 ballot. The ballot question language recorded in the resolution reads: “SHALL THE RESOLUTION ... INCREASING THE LOCAL SALES AND USE TAX RATE FROM TWO AND ONE-FOURTH (2.25%) TO TWO AND THREE-FOURTHS PERCENT (2.75%) ... BECOME OPERATIVE?”

The resolution states that if a majority of voters approve the measure, collection of the increased tax would begin the first day of the month occurring 30 or more days after the county election commission completes its official canvass. The County Mayor is authorized to contract with the Tennessee Department of Revenue for collection, and the resolution requires that a certified copy be transmitted to the Department of Revenue and published in a newspaper of general circulation prior to the election.

Commissioners who supported the measure described it as a local-option revenue measure; a recorded roll-call vote appears in the minutes with unanimous support from those present.