Business License and Tax Information

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Under the Tennessee Business Tax Act most businesses, vocations, and occupations operating within Hamilton County, TN are required to obtain a business license and annually report their gross receipts to the Tennessee Department of Revenue.

What Kind of Business License Do You Need?

Standard Business Licenses are for businesses that gross more than $100,000 annually and are not exempt (see “Exempt Businesses” below). To obtain the initial license, remit an application along with $20 (includes $5.00 fee for archive and records management) to the County Clerk’s office. At the end of the business tax year, a tax return stating annual gross receipts is filed with the Tennessee Department of Revenue. Beginning June 2018, Tennessee business tax must be filed through the Tennessee Taxpayer Access Point (TNTAP). For more information about TNTAP, visit https://tntap.tn.gov/eservices. Online Application /Paper Application

Minimal Activity Business Licenses are for businesses that gross more than $3,000 to $100,000 annually. To obtain the annual license, remit an application along with $20 (includes $5.00 fee for archive and records management) to the County Clerk’s office. No annual tax return is required. The license must be renewed annually through the County Clerk’s office. Online Application or Renewal / Paper Application / Renewal Application

Exempt Businesses are exempt from Business License requirements per TCA 67-4-712.

Businesses that gross less than $3,000 annually.
Manufacturers as described in Division D of the SIC.
Services (not including tangible property sales) listed under the provision of TCA 67-4-708(3)(C) and so described in Division I of the SIC. Exempt services generally include, but are not limited to: doctors, dentists, veterinarians, attorneys, accountants, schools, religious organizations, nonprofit membership organizations, insurance agents, loan companies, security exchanges, and public utilities. If providers of any exempt service provide sales of tangible personal property and/or taxable services, such services are subject to business tax. If you are unsure of your exempt status, please call 423-209-6500 for assistance.

IMPORTANT INFORMATION ABOUT OPENING & CLOSING YOUR BUSINESS

Opening a Business:
1. Obtain a business license from the County Clerk within 20 days after commencement of business. Applications are available at the County Clerk's office or on-line at http://www.countyclerkanytime.com/forms/Default.aspx.
2. If purchasing an existing business, be certain the previous owner filed a Final Gross Receipts Tax Return with the Tennessee Department of Revenue; otherwise, the new owner can be held liable for any tax due.

Closing a Business and/or Terminating the License:

1. Standard Business License—a final Business Tax Return must be filed with the Tennessee Department of Revenue within 15 days of closing
2. Minimal Activity Business License—you only need to notify the County Clerk’s Office at 423-209-6500 or email BusinessLicense@HamiltonTN.gov
3. Notify the Hamilton County Assessor’s Personal Property department at 423-209-7323 to close your account. Failing to close your account will result in future forced assessments
4. Notify the Hamilton County Trustee’s office at 423-209-7270 to determine if any personalty tax is owed

Contact Information for Business Licenses

Hamilton County Clerk
625 Georgia Avenue, Room 201
Chattanooga, TN 37402
423-209-6500
BusinessLicense@HamiltonTN.gov

For tax filing information:
Tennessee Department of Revenue
800-342-1003
https://www.tn.gov/revenue/taxes/business-tax.html