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Business Licensing

Who Needs a Rutherford County Business License?

A business located in Rutherford County, Tennessee with a total gross income of over $3,000.00 in a twelve-month period is required to obtain a Rutherford County Business License. A business may operate no more than twenty (20) days before obtaining a Rutherford County Business License.
A Rutherford County Business License is required whether gross income consists of wholesale and/or retail sales or services.

Who is Exempt from a Rutherford County Business License?

State Law requires that all businesses have a business license issued by local government, except:

• Professions that pay the Professional Privilege Tax - accountants, security agent/broker/dealer/investment advisor, attorney, audiologist, chiropractor, dentist, engineer, landscape architect, lobbyist, optometrist, pharmacist, physician, psychologist, real estate broker, speech pathologist, veterinarian.

• Manufacturers - The ruling is complex; but if a manufacturer sells at retail, a business license is required.

• Disabled-Certain blind persons and certain disabled veterans.

• Other-Newspaper route carriers, farmers selling directly; and businesses with annual gross sales under $3,000.00.

For a complete list of exemptions, please see Tennessee Code Annotated 67-4-712 at Michie.com

How Can I Obtain a Rutherford County Business License?

A Business License can be applied for 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, minimal business license, and classifies your business into one of the following categories:

Class One - Tax Period: January 1 through December 31
Gasoline service stations; grocery stores; food wholesalers; hardware stores; building materials; feed stores; food brokers; beer package stores; beer wholesalers; wholesale gasoline and diesel fuel.

Class Two - Tax Period: April 1 through March 31
Advertising specialties; automobile, motorcycle dealers; boat dealers, camper dealers; department stores; florist and plant stores; home furnishings; appliances and electronic; restaurants; liquor stores and liquor wholesales.

Class Three - Tax Period: July 1 through June 30
Antique dealers; delicatessens; jewelry stores; card shops and book stores; pawn shops; beauty shops, barber shops and schools; architectural and artist supply sales; hearing aids; razors; luggage; optical and ophthalmologic supplies, typewriters; sporting goods; sales of services or engaging in the business of furnishing or rendering services.

Class Four - Tax Period: October 1 through September 30
General contractors; subcontractors; and selling livestock, poultry or other farm products not exempted by Tennessee Code Annotated 67-4-712.

Other Business Not Listed
Please contact the Business Tax Department in the office of the Rutherford County Clerk at (615) 898-7800 if type of business is not listed to verify classification of business.

Upon receipt of the Rutherford County Business License, it shall be the duty of the owner to exhibit the said license.

It is the duty of every business owner to keep and preserve records showing the gross amount of sales tax owed to the State of Tennessee, and the amount of gross receipts taxable under the Business Tax Act, and other books of account as may be necessary to determine the amount of business tax to be collected. 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.

Contact the Business Tax Department in the Office of the Rutherford County Clerk at (615) 898-7800.

How Can I Obtain and Complete a Business Tax Return form?

As of January 1, 2010, Business tax returns will now be filed with the Tennessee Department of Revenue, instead of the county clerk and/or city official. The appropriate business tax return will be sent to the taxpayer prior to the filing due date. However, please note that failure of any person to receive a return from the Department does not relieve such person from the payment of the tax. Forms will be available on the Department of Revenue's website at www.tn.gov/revenue/forms no later than December 1, 2009. For more tax information, call toll free 1-800-342-1003 (out-of-state) or (615)253-0600 for the Nashville area. Email TN.Revenue@tn.gov

If you have any questions or comments please e-mail countyclerk@rutherfordcountytn.gov.

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