Business License

The following information is designed to inform you of Business Tax in general. It is not intended to completely address the lengthy and complex business tax laws and regulations. Business Tax is administered by the Tennessee Department of Revenue. Business Tax is classified as a privilege tax for the right to do business within the counties and cities of Tennessee.

To apply for a SEVIER COUNTY Business License, the business must reside in Sevier County. Sevier County Business License fee is $15.00 (credit card fees may apply). Please review the following information before applying:

Location:      Sevier County Courthouse
County Clerk’s Office
 
125 Court Ave, Suite 202E
Sevierville, TN 37862

Phone:           (865) 453-5502         option 4
Hours:            Monday – Friday      8am – arrive by 4pm
Fax:                (865) 366-5265
Email:            business@seviercountytn.org (application not accepted by email)

New Business License Requirements

HOW DO I OBTAIN A BUSINESS LICENSE?

  • Choose between a minimal or standard business license
    • Minimal Business License (gross sales of $3,001 to $99,999)
    • Standard Business License (gross sales over $100,000)
  • Choose the “Type of Ownership”: Click here to review types of ownership https://www.tn.gov/content/dam/tn/revenue/documents/taxes/business/typesofownership.pdf
  • To apply you will need the following information
    • Business name
    • Business address
    • Business telephone number
    • Owner's name(s), home address, home telephone number, social security number (ITIN number accepted in place of social security number)
    • If business is registered as a Corporation or LLC you will have to list your FEIN number provided by the Internal Revenue Service on your application
    • Name of person(s) or company owning the personal property (equipment, etc.)
    • Signature of each owner
  • All Businesses within City Limits MUST apply and maintain current license with BOTH THE COUNTY & CITY
  • Business license application cannot be processed 90 days prior to opening business date

 

APPLY ONLINE: Business License Online Application:
secure.tncountyclerk.com/newbusinesstax/index.php?countylist=78

APPLY BY MAIL: Business License Application (printable version):
https://www.tn.gov/content/dam/tn/revenue/documents/forms/business/f1321001.pdf   

Mail the completed application with a $15.00 check or money order payable to:

Sevier County Clerk
125 Court Ave, Suite 202E
Sevierville, TN 37862

  • RENEWING Business License
    • Minimal Business License MUST be renewed every year on or before May 15th  
            Renew Minimal License 
      • In Person: Sevier County Clerk’s Office, Sevier County Courthouse
      • Online:   https://secure.tncountyclerk.com//index.php?countylist=78
      • By Mail:   Mail Local License Account Number and Business Name with $15.00 check or money order
        Payable to: Sevier County Clerk
        125 Court Ave, Suite 202E
        Sevierville, TN 37862
    • Standard Business License MUST be renewed online through your TNTAP account every year on or before April 15th. You will be able to print your new license from TNTAP account.
      • Renewal for Standard Business License is only available ONLINE through your TNTAP account https://tntap.tn.gov/eservices/_/
        (Standard Business License cannot be renewed in our office)
      • Effective January 1, 2014, the report of gross sales, payment of taxes, a renewal of licenses must be made electronically to the Department of Revenue.
      • Both penalty and interest are charged on delinquent returns.
  • CLOSING Business License
    To close a Minimal Business License (gross sales of $3001 to $99,999)
    • Call our office at (865) 453-5502, option 4
    • In Person: Sevier County Clerk’s Office
      125 Court Ave, Suite 202E, Sevierville, TN
            To close a Standard Business License (gross sales over $100,000) contact the Tennessee Department of Revenue
    • Call (615) 253-0600 in state / (800) 342-1003 out of state
    • Email: support@tn.gov
    • Log into your TNTAP account: https://tntap.tn.gov/eservices/_/
    • Final business tax returns are due to Tennessee Department of Revenue within 15 days of termination, sale or closing of a business
  • Non-Use Business License
    • Minimal business license has been applied and paid for but the business never started. It is your responsibility to notify our office and close the business. (865) 453-5502 option 4
    • Standard business license has been applied and paid for but the business never started (within 30 days of the start date). It is your responsibility to notify the Tennessee Department of Revenue to close the business. (615) 253-0600 in state / (800) 342-1003 out of state
  • Business Location Address Change
    • Minimal Business License address change: It is your responsibility to notify the Sevier County Clerk’s Office
    • Standard Business License address change: it is your responsibility to notify the Tennessee Department of Revenue AND the Sevier County Clerk’s office.

WHO IS REQUIRED TO HAVE A LICENSE?

The owners or operators of all for profit businesses, except manufacturers and specific business professionals, must pay the local business tax for each place of business located in the county and /or the city which collects the business tax. If both the county and the city levy the tax, the business may be liable for both.

Effective June 1, 2023 when registering a new business, taxpayers will need to estimate their expected gross sales on an annual basis. This amount determines which type of license is appropriate. If taxpayers estimate they will make under $3,000 they are not required to obtain a business license, but will need to sign an affidavit with the County Clerk's office.  Anyone estimating their gross receipts between $3,001 and $99,999 will now obtain a Minimal Activity License, which costs $15.00 a year and expire May15th each year. The taxpayer will need to obtain renew the minimal activity license before May 15th of each year. Any taxpayer currently holding a standard business license that would like to change to the minimal activity license will need to file a final return for their current business license with the Tennessee Department of Revenue and submit a new application with a copy of the closing letter from the Tennessee Department of Revenue.  All taxpayers estimating gross receipts of $100,000 and over will file and pay taxes electronically to the Tennessee Department of Revenue by April 15th.

Department of Revenue Business Tax Manual:
https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/june-2023/Business-Tax-Manual.pdf

Business License Online Application:
https://secure.tncountyclerk.com/newbusinesstax/index.php

Business License Application (printable version):
https://www.tn.gov/content/dam/tn/revenue/documents/forms/business/f1321001.pdf

Mail application with $15.00 check or money order payable to:
Sevier County Clerk
125 Court Ave, Suite 202E, Sevierville, TN 37862

TENNESSEE DEPARTMENT OF REVENUE CONTACT INFORMATION:

     Andrew Jackson Building

     500 Deaderick St.
     Nashville, TN 37243
     1-615-253-0600  or  1-800-342-1003 (out of state)
     Email: revenue.support@tn.gov
     Website: www.tntapinfo.com

REGULATORY BOARDS: Certain professions require Tennessee License, Examinations, etc.

     Department of Commerce: 1-202-482-2000
     Contractor License: 1-615-741-8307
     https://www.tn.gov./commerce/regboards.html

TN DEPT. OF HEALTH/SEVIER COUNTY HEALTH DEPT.: Restaurants, Food Trucks, NOT pre-packaged foods

     719 Middle Creek Road
     Sevierville, TN  37862
     Phone: 865-453-1032
     Email: sevierco.hd@tn.gov

SHORT TERM RENTALS

     RENTALS WITHIN COUNTY LIMITS ONLY

          Required to obtain a County Business license

               Sevier County Courthouse County Clerk’s Office
               125 Court Ave, Suite 202E
               Sevierville, TN 37862
               Phone: (865) 453-5502   option 4
               Fax: (865) 366-5265
               Email: business@seviercountytn.org (application not accepted by email)

          Pay lodging tax to County Trustee’s Office

               125 Court Avenue, Room 212W
               Sevierville, TN 37862
               Phone: (865) 453-2767
               Fax: (865) 453-0290
               Email:  tsimms@seviercountytn.org

          Short-term rental OUTSIDE any city limits required to complete annual fire inspection

               Sevier County Fire Marshal
               149 Industrial Park Drive
               Sevierville, TN  37862
               Phone: 865-774-3603
               Email: firecodequestions@seviercountytn.org
               Link for permit: www.communityconnect.io/info/tn-seviercounty

          RENTALS WITHIN CITY LIMITS

               Required to obtain a City Business license in addition to a County Business license

               Required to pay lodging tax to appropriate City Hall

               Contact appropriate City Hall concerning requirements for annual fire inspections if applicable

City of Sevierville 120 Gary Wade Blvd
Sevierville, TN 37862
(865) 453-5504
City of Pigeon Forge 3221 Rena Street
Pigeon Forge, TN 37863
(865) 453-9061
City of Gatlinburg 1230 E Parkway
Gatlinburg, TN 37738
(865) 436-1400


TRANSIENT VENDOR LICENSE
$50.00 fee. A person/business selling or offering to sell new merchandise to the public on temporary premises and does not have a permanent, fixed location in Tennessee where the business is conducted is considered a transient vendor. A transient vendor can be both a Tennessee resident or a nonresident. A transient vendor is required to obtain a 14-day permit from this office to conduct business in this county and/or city. If the permit expires prior to the scheduled ending date, then a new permit must be obtained for an additional 14 days. 

CONTRACTORS
Out-of-state contractors: If a contract is under $100,000 you file with Department of Revenue only. If contract is over $100,000, you are required to have a county business license as well.
Subcontractor: Deductions are only allowed if contractor maintains a copy of their license in his files. You cannot deduct subcontractors with a minimal activity license.

HELP DESK FOR FILING AND RENEWING
Taxpayers can contact the Tennessee Department of Revenue at www.tntapinfo.com/ You are required to provide the total gross sales and/or revenues for items sold and services rendered, apply the appropriate tax rate(s) and file electronically to the Dept. of Revenue.

All returns as of January 1, 2015, will be on a fiscal year of January through December and must be filed before April 15 of each year. Contact the Tennessee Department of Revenue www.TN.gov/revenue (800) 342-1003 / (615) 253-0600