Who will issue the business tax license and what is the fee for a new license?
The county clerks and city officials continue to be responsible for issuing the business tax license. There is a $15 fee for the initial business tax license. A taxpayer is required to obtain two business tax licenses if the taxpayer is located within the limits of a Tennessee city, one from the city and one from the county. If the taxpayer is not located within a Tennessee city limits, or is located inside the limits of a city that has not enacted the business tax, the taxpayer is only required to obtain a business tax license from the county.
