Local Government, General - As enacted, authorizes counties with a metropolitan form of government, by resolution of their governing bodies, to levy a tax on the retail sale of food and food ingredients for human consumption within the county at a rate less than the local option sales tax rate or exempt the retail sale of such food and food ingredients from the local option sales tax; deletes obsolete provisions relating to the timing for reducing the membership of metropolitan councils. - Amends TCA Title 5; Title 6; Title 7 and Title 67, Chapter 6.

HB 2186 allows counties with metropolitan government (like Nashville-Davidson County) to either charge a lower sales tax rate on food and food ingredients than other goods or fully exempt such sales from local sales tax. Counties must adopt this through a resolution and provide a certified copy to the state revenue department, with the change taking effect only starting October 1, 2026. This bill directly affects metropolitan counties by giving them flexibility in local food sales taxation, while deleting outdated provisions about metropolitan council membership reductions. The policy change is limited to food sales tax treatment and does not alter general sales tax rates for other items.