Benton County commission confirms occupancy-tax change, authorizes tourism grant application and removes pay increase from budget

Benton County commissioners met July 20 at the county courthouse and approved several measures affecting county finances and operations.

Donna Barrett, speaking to the commission, presented an update on a hotel/motel tax audit and explained that the General Assembly had amended Benton County’s Private Act to add state-owned hotels, lodges and campgrounds as entities required to collect and remit the county occupancy tax. Commissioners suspended the rules and approved RESOLUTION 20200720-08 to confirm the amendment; the clerk was directed to send copies of the approved resolution to the Tennessee Secretary of State.

The commission also approved RESOLUTION 20200720-07, authorizing County Mayor Brett Lashlee to apply for a Tennessee Department of Economic & Community Development Tourism Enhancement Grant of up to $75,000 with a 95/5 match for a Tier 4 county. The resolution notes the county match and upfront project costs are available in the capital project fund budget for FY2020–21; the roll call recorded 16 Ayes and 1 Pass on that item.

Citing a change in Tennessee law (TCA § 5-5-107(e)) that delays increases in compensation for county legislative body members until the start of the term following the next election, commissioners approved RESOLUTION 20200720-03 to remove a previously budgeted $28,000 increase for commissioners’ pay from the FY2020–21 budget and return that amount to the unassigned fund balance in the county general fund.

The commission authorized County Attorney representation for Benton County in an insurance lawsuit after a roll call vote approved a motion to allow the attorney to represent the county.

Several routine property and budget items were approved: the sheriff’s enclosed trailer obtained from the LESO program was declared surplus (RES 20200720-01), four outdated Hewlett Packard printers in the Trustee’s office were declared surplus (RES 20200720-02), $70.60 in interest from a bequest by Ona W. Florence was budgeted for Project Help with the Benton County Electric System (RES 20200720-04), and $175.00 in ROI fee reimbursements was budgeted to the Coroner/Medical Examiner account for supplies (RES 20200720-05).

A motion to appropriate $6,574.07 from the litigation tax reserve to update cabling in the jail (RES 20200720-06) was moved, but Sheriff Kenny Christopher asked that the resolution be pulled; the transcript records the text of the resolution but does not record a completed vote on the item.

Under other business, Sheriff Christopher reported that a 10-year-old jail air-conditioning unit needs major repair or replacement; repair was cited at over $9,860 and replacement at $12,900, and the chair advised obtaining another bid because the cost exceeds $10,000. Commissioner Darrell Hicks announced his resignation from the Law Enforcement Committee. The commission adjourned by voice vote.

Votes at a glance: • RES 20200720-08 (confirm Private Act amendment to levy occupancy tax on state-owned hotels/lodges/campgrounds): motion to suspend rules and approve made by Commissioner Kenneth Miller, seconded by Don Patton; roll call: all present voted Aye (transcript: “all present voted Aye”). • RES 20200720-07 (authorize mayor to apply for Tourism Enhancement Grant, up to $75,000, 95/5 match): approved; roll call recorded 16 Ayes and 1 Pass. • RES 20200720-01 (declare sheriff’s enclosed trailer surplus): approved. • RES 20200720-02 (declare four HP printers surplus): approved. • RES 20200720-03 (remove $28,000 commissioners pay increase from FY2020–21 budget): approved. • RES 20200720-04 (budget $70.60 interest from Ona W. Florence bequest to Project Help): approved. • RES 20200720-05 (budget $175 ROI reimbursement to coroner supplies): approved. • RES 20200720-06 (appropriate $6,574.07 for jail cabling): moved but pulled at the sheriff’s request; no recorded final vote.

The meeting minutes were certified by County Clerk Wanda Malin.