Lottery, Corporation - As introduced, requires each county to levy a tax at the rate of 5 percent of the sales price of lottery tickets or shares when sold at retail within the jurisdiction of the county; requires the state to administer the collection of the tax. - Amends TCA Title 4; Title 5; Title 6; Title 7; Title 9; Title 49 and Title 67.

HB 51 requires each Tennessee county to collect a 5% tax on the retail sales price of lottery tickets or shares sold within its borders. This tax applies to all lottery retailers operating in the county and is collected by the state Department of Revenue, in addition to existing taxes. Retailers must register, report monthly sales, and remit the tax by the first of each month. The collected funds are distributed with 2% covering administrative costs and the remainder going to the Tennessee Education Lottery Corporation, following existing funding rules.