Who issues licenses to contractors that are doing business outside the county and/or city where they live?

County clerks and city officials where the contractor is doing business are responsible for issuing business tax licenses. Contractors living outside Tennessee with no state business location must have a state business account number to report sales in counties with sales between $10,000 and $50,000. They must get a county license in counties where their sales exceed $50,000. They also must get city business licenses from each jurisdiction where the contractor has $50,000 or more in sales for the tax reporting period.