The nearly 10-percent amusement tax is placed on memberships to gyms, fitness centers and health clubs and disproportionately impacts small business owners.
On the books since the mid-1980s, the gym tax represents approximately $10 million dollars in state revenue.
Governor Lee said the state was “discouraging” Tennesseans from investing in their health and wellness by taxing their efforts.
According to the Department of Health, Tennessee ranks 40th in the nation for physical activity and 35th for adult obesity.[ssba]