REMINDER: Businesses that have a December fiscal year end must file and pay business taxes by April 15, 2016. This applies to most businesses. Taxpayers must file and pay online at www.tn.gov/revenue
. Contact the Tennessee Department of Revenue at ( 615) 253-0600 or (800) 342-1003 for more information.
Who Needs a Rutherford County Business License?
Under state law, any business located in Rutherford County, Tennessee that has a total gross income of over $3,000.00 in a tax year is required to obtain a Rutherford County Business License. A Rutherford County Business License is required whether gross income consists of wholesale and/or retail sales or services. The fee for your first license is $15.00. Licenses for businesses are renewed automatically each year by mail once required taxes are filed and paid to the Tennessee Department of Revenue.
The law provides small businesses whose gross income is between $3,000 and $9,999 annually the opportunity to apply for a minimal activity license for each year of operation. The yearly license fee is $15 and must be paid and renewed each year at the Rutherford County Clerk's Office. Businesses holding this license do not file and pay business taxes to the Tennessee Department of Revenue.
Please note that if your business is located within the city limits of Murfreesboro, Smyrna, LaVergne, or Eagleville, you must also obtain a city business tax license from the respective city recorder's office. You would also be subject to paying business taxes for each city to the Tennessee Department of Revenue in the same way as described above.
Who is Exempt from a Rutherford County Business License?
State law exempts certain businesses from licensing and required business tax payments. Examples of these include services provided by accountants, security agent/broker/dealer/investment advisors, attorneys, dentists, engineers, physicians, psychologists, veterinarians, and others. Manufacturers selling their products from their manufacturing location only are generally exempt from business tax as well. Visit the Department of Revenue's website at www.TN.gov/revenue for more information.
How Can I Obtain a Rutherford County Business License?
Apply for your business license online at http://www.tncountyclerk.com. The application form can also be obtained from the Business Tax Department in the Office of the Rutherford County Clerk. Once completed, the form provides the information necessary to create a record of your business; classify the business; and issue a license. The Business Tax Department charges $15.00 for the initial business license. Our staff will help you determine which business tax classification is necessary as part of your registration. A copy of applicants drivers license will be required. Please contact the Business Tax Department in the office of the Rutherford County Clerk at (615) 898-7800 if you would like more information about this topic or visit the Department of Revenue's website at www.TN.gov/revenue.
Where Can I renew my business license and pay business taxes?
As of January 1, 2010, Business tax returns will now be filed with the Tennessee Department of Revenue (www.tn.gov/revenue), instead of the county clerk and/or city official. For more tax information, call toll free 1-800-342-1003 (out-of-state) or (615)253-0600 for the Nashville area.
Once you receive your business license, state law requires that you display your current license in your place of business.
Every business owner must keep and preserve records showing the the gross amount of sales tax owed to the State of Tennessee and the amount of gross receipts taxable under the Business Tax Act. All such books and records shall be open to inspection at all reasonable hours to the County Clerk or other proper tax collecting official or any person duly authorized by the State or County Clerk. All such books and records shall be maintained by the taxpayer for a period of three (3) years.
Detailed information about business tax laws in Tennessee is available by visiting the Tennessee Department of Revenue's website at http://www.TN.gov/revenue or by calling 800/342-1003 or 615/253-0600 during normal business hours.
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