: FAQs

Business License
Frequently Asked Questions (FAQ)
Am I required to have a city and county business license?
State law requires that all businesses inside the city of Chattanooga have both city and county business licenses with exceptions for professions, manufacturers, and certain disabled persons. For information on obtaining a Hamilton County business license, visit the www.countyclerkanytime.com website.

What is the cost of a business license?

As an initial license fee, a business owner is assessed a minimum tax of $15 and a $5 collection and recording.  Each year the licensed business owner must file a gross receipts report and pay the appropriate tax.

Deductions allowed:

Taxpayers are allowed a credit for the minimum tax paid of $15 along with any personalty tax paid during the period covered by the business tax return. A Personalty Tax is an assessment on the value of equipment in the business. For more information, visit the Property Tax FAQs page.

Where do you obtain a sales tax number?

Tennessee Department of Revenue
540 McCallie Avenue
Suite 350
Chattanooga, TN  37402
(423) 634-6266

For your convenience the Business Tax License Application is available for download and/or printing.

Payments can be made by cash, personal check, money order or credit card.

Common Erros to Avoid:

Paying city and county taxes together.  The taxes are handled by two different agencies and payments should be sent to the proper office.
Not signing your tax return /or your check.
Errors in calculations.  The figures are checked by the Tax Office and a license will not be issued if payment is incorrect.
Not calling the Business Tax Office if you need help.  A phone call can clear up questions and insure that your report will be processed in a timely manner.  (423) 757-5195
 

Business Tax Calculation Wizard