If you hold a standard business license received from a city recorder or county clerk, you are obligated by law to pay business tax to the Tennessee Department of Revenue. This is regardless of the amount of income earned during the tax year. Even if there was no income earned, the minimum tax amounts must be paid.
The minimum amount of business tax due is $22 for each location. If your business is located in a city that issues business tax licenses, an additional $22 minimum business tax is due. Click here for a comprehensive list of cities that have enacted business tax. Forms must be completed and taxes paid online on TNTAP.
If you have received a delinquency notice from the Tennessee Department of Revenue, please locate your 10-digit account number on the notice. This number must be used when filing electronically. If you have multiple business locations, you will report your gross receipts per location ID on a consolidated return.
If you owe for tax periods prior to 2014, paper tax forms must be filed along with the required payment. If you will be submitting a check for payment, please write the account number on the check to ensure your account is credited properly.