Business License
Each business has up to twenty (20) days after it opens to apply for a county business license. The initial license fee is $20.00. If a business is located within the city limits of a municipality, the business is also required to hold a city license. The city license can be obtained at city hall. If the business has gross receipts totaling $3,000 or less, the business is not subject to hold a business license. However, they must have an exemption statement on file. Click here to download a business license application.
Business Classifications:
There are four (4) classification periods based on the activities of the business. Your business will file a tax return and pay taxes based on the total gross receipts for the tax period. The tax periods are listed below along with an example of the activities associated with that classification.
Closing Out a Business License:
It is your responsibility to make a final return and pay any taxes that are due to the County Clerk within fifteen (15) days of closing or selling your business. Every Business Must File A Final Return (minimum is $5.00)
If the business is sold, the new owner can withhold from the purchase money the amount owed the County Clerk, unless a receipt confirms that a final report was filed with the County Clerk.
If the purchaser fails to withhold from the purchase money, the amount owed, then the purchaser becomes liable for the taxes if they go unpaid by the prior owner. TCA67-4-721
Sales Tax Certificate & Number:
All sales tax matters are directed to the Tennessee Department of Revenue – Taxpayer Services in Knoxville. An application form with the address and phone numbers is available at the County Clerk’s office. The phone number for the Knoxville office is (865) 594-6100.
Personal Property Taxes:
Personal property taxes are credited when filing your business license. The Assessor of Property assesses these taxes. All questions regarding Personal Property Tax should be directed to (865) 397-3326. A brochure is available at the Assessor of Property’s Office.
There are four (4) classification periods based on the activities of the business. Your business will file a tax return and pay taxes based on the total gross receipts for the tax period. The tax periods are listed below along with an example of the activities associated with that classification.
- CLASS 1 — January 1 to December 31…gas stations, grocery stores, lumber & building supplies
- CLASS 2 — April 1 to March 31…restaurants, car dealers, clothing stores
- CLASS 3 — July 1 to June 30…body shops, beauty shops, janitorial services, general services
- CLASS 4 — October 1 to September 30…contractors, sub-contractors, exterminators
Closing Out a Business License:
It is your responsibility to make a final return and pay any taxes that are due to the County Clerk within fifteen (15) days of closing or selling your business. Every Business Must File A Final Return (minimum is $5.00)
If the business is sold, the new owner can withhold from the purchase money the amount owed the County Clerk, unless a receipt confirms that a final report was filed with the County Clerk.
If the purchaser fails to withhold from the purchase money, the amount owed, then the purchaser becomes liable for the taxes if they go unpaid by the prior owner. TCA67-4-721
Sales Tax Certificate & Number:
All sales tax matters are directed to the Tennessee Department of Revenue – Taxpayer Services in Knoxville. An application form with the address and phone numbers is available at the County Clerk’s office. The phone number for the Knoxville office is (865) 594-6100.
Personal Property Taxes:
Personal property taxes are credited when filing your business license. The Assessor of Property assesses these taxes. All questions regarding Personal Property Tax should be directed to (865) 397-3326. A brochure is available at the Assessor of Property’s Office.