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City Council-Supported Gym Tax Repeal Advances to Governor’s Desk

YMCA

A piece of legislation that would eliminate a 10 percent tax on small fitness centers in the state and that is largely supported by local officials passed in the Tennessee Senate Thursday.

The legislation, HB1138, would do away with the 10 percent amusement tax on small fitness centers, those under 15,000 square feet. The tax currently applies to gyms and studios providing exercise, athletics, or other fitness services such as cross-training, ballet barre, yoga, spin, and aerobics classes.

If the proposed legislation becomes law, the tax would still apply to facilities such as country clubs, golf courses, and tennis clubs.

The bill passed with a 28-1 vote in the state Senate Thursday, after moving through the House last week with a 95-0 vote. The legislation has to be signed by Governor Bill Lee to take effect.

The move to eliminate the tax was backed by the Memphis City Council through a resolution last month. The resolution, co-sponsored by council Chairman Kemp Conrad and Councilman Ford Canale, passed unanimously.

Conrad said the council is “thankful for the work of the National Federation of Independent Business (NFIB), the local fitness community, and Representative Mark White (TN-83) who was a champion for this cause.”

“The repeal of this antiquated disincentive for small businesses and those wanting a healthier lifestyle is a win for all Memphians, and all Tennesseans, whether as operators or patrons of local fitness, wellness, and recreation opportunities,” Conrad said. “We appreciate the state legislature having acted in the interests of promoting healthy activity in our communities.”

Canale, who chairs the council’s government affairs committee, applauded the governor for including the repeal in his proposed 2020 budget, saying “healthier outcomes for Memphians is a priority of ours and we seek to encourage wellness for all citizens.”

The move has also been supported by Shelby County Mayor Lee Harris, Shelby County Commissioner Brandon Morrison, and local small gym owners.

Tennessee’s adult obesity rate was 32.8 in 2017, making Tennessee the 15th-most obese state in the country, according to a report released in 2018. The report, called the “State of Obesity: Better Policies for a Healthier America,” also found that 30 percent of Tennessee adult residents are not physically active, 13.1 percent have diabetes, and 38.7 percent have hypertension.

The study, an effort by the Trust for America’s Health and the Robert Wood Johnson Foundation, used body mass index and other data from the Centers for Disease Control to identify obesity rates.

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Hot Properties Real Estate

Medieval Modern

This Tudor Revival house is on a grand block in the Vollentine-Evergreen Historic District. Also known as VECA, this neighborhood and Hein Park were both built to reflect the Collegiate Gothic style of Rhodes College. Both neighborhoods are showcases of the Tudor Revival and are full of these little English-style cottages clustered around what amounts to a medieval enclave.

The Tudor Revival was noted for its high-peaked, multiple gables, with the look of half-timbering in stucco atop a lower level of brick and stone. Often, as seen here, there’s fieldstone stacked around the chimney and cut limestone surrounding the principal entry and repeated inside at the fireplace mantel. Windows are often diamond-paned, as in this house, to resemble medieval leaded casements, and chimneys can end in multiple stacks to suggest multiple fireboxes inside, even though there’s really only one. The flattened Tudor arch often appears in doors, fireplace openings, and interior arches between rooms.

All of these hallmarks and more are on display in this detail-rich house. The front-facing main chimney is a marvel of masonry construction. There is handsome flat stonework around the main entry, which is now almost invisible because it has been painted to match the dark brown wood trim. A pale, limestone paint color would accentuate this entry surround by contrasting it to the dark polychrome brick walls.

There is a surprising side porch, more commonly found in large, landmark Tudor Revival houses. It is pleasantly embellished with a bracketed canopy extended over steps to the drive — a clever, simple detail that provides much the same benefit as a porte cochère.

The interior has generous rooms and nice materials, but it has also been appealingly updated. The original narrow-board oak floors and unpainted doors and trim are in great shape. The original radiators have been augmented with dual air systems for the main floor and attic living areas.

As is the fabulous confection of a chimney on the exterior, the kitchen is the showpiece of the interior. Lots of cabinets you would expect, even some with leaded diamond-paned glass. Double ovens and a gas downdraft cooktop are most attractive and functional. The dark-green, Arts and Crafts ceramic-tile counters fit well with the house. But the drama comes when you look up and realize the original ceiling has been removed to vault the room all the way to the roof’s peak with light filling the space from two glazed, cross gables. To further the enjoyment, an exposed stair leads up through this space to a family room in the attic.

Three bedrooms and two baths complete the interior. The master bedroom on the rear has a private bath and a new triple-casement window that looks out over a nicely landscaped backyard. A two-level deck features a shady, vine-covered arbor near the kitchen and an adjoining sunny area with built-in seating. A double garage with an electric gate and a high wooden fence ensure privacy for outdoor activities, whether they be jousting or slightly more modern pursuits.

924 Kensington Place

Approximately 2,700 square feet

3 bedrooms, 2 baths; $249,000

FSBO: Tim Martin, 252-2206

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Hot Properties Real Estate

All You Need

This cottage sits just west of Chickasaw Gardens and obviously predates everything in that neighborhood. The houses around it, on Fenwick and Humes, all date to the post-World War II era.

The house is more rural than citified. The simple pyramidal roof is an economical shape to build, as is the square floor plan. This, and the shotgun style, are the most common small-house l doors with “Midtown” trim, which was then being introduced. These doors are commonly heart pine, and if that’s the case, these would benefit from the removal of the last 100 years of paint.

The floor plan is simple but functional. There is an entry hall, surprising in a house of this scale, but the feature is a hallmark of the Queen Anne style. It would be a perfect place to add a few bookcases or even a small home office. There are three other large rooms under the main roof: a living room with a fireplace and its original ceramic heater and decorative metal surround; a dining room; and a comfortable bedroom. The living room could easily double as a guest bedroom.

The bath and kitchen are located on the original back porch. The bath has a heavy claw-footed tub and has been updated to include room for a full-sized stacked washer and dryer. The kitchen has an efficient galley layout, with a gas stove. The kitchen and bath have tongue-and-groove wood on both the walls and ceiling, which adds to the cottage atmosphere. A back porch has been added that overlooks the deep rear yard and is perfect for getting out of the house.

This is a small house, but compared to some of the new condos on the market downtown, it is seriously affordable. It’s a great home for someone starting out or looking to downsize. The large lot would make it easy to add on at any time, and you could easily create a separate master suite and even a garden room adjoining the kitchen. If you’re looking for the simple life, this just might be all you need.

115 S. Fenwick

Approximately 870 square feet

2 bedrooms, 1 bath; $89,000

Realtor: Sowell and Co., 278-4380

Agent: David da Ponte, 240-8474