TN HB2660

Levies a severance tax of 20 cents per ton on sand, gravel, clay, and other minerals extracted from the earth in Weakley County for private commercial purposes

Exempts minerals already taxed under Tennessee Code Annotated Sections 67-7-101 through 67-7-110

Tax liability attaches when minerals are severed and transported from the mine, regardless of where processing or sale occurs

Creates a lien on all taxed minerals and other property owned by the miner, with priority over all other judgments, encumbrances, or liens

Requires approval by a two-thirds vote of the Weakley County legislative body before taking effect