Chattanooga is stronger when we all vote! Join thousands of Chattanoogans in committing that you'll vote in this el… https://t.co/RkF9R1BsrR

View Our
Facebook Page!

Report Fraud, Waste,
and Abuse

Online Services Payments, GIS Maps, Tax Information
Contact Department contacts, Reports and Requests

Business Licenses


CITY OF CHATTANOOGA BUSINESS LICENSING

 
The City of Chattanooga is permitted to collect a tax on the privilege of conducting a business in the corporate city limits.  This is based upon the rules and regulations established by T.C.A. 67-4-7 et seq.
 
A business license does not permit operation unless properly zoned and/ or in compliance with all other applicable state, county, or city laws, rules and regulations. Also, as required by T.C.A 39-17-1801 et seq., businesses must comply with all provisions of the Tennessee Non-Smoker Protection Act.
 
Additional permits may be required as set forth by the City of Chattanooga Code of Ordiances.


View the Tennessee Code Annotated

View the Tennessee Department of Revenue Business Tax Guide

View the City of Chattanooga Code of Ordinances

---------------------------------------------------------------------------------------------------------------------

Business License Applications can either be mailed or brought in person to the Office of the City Treasurer located inside City Hall. Business License Applications sent via email will not be processed. The initial Business License registration fee is $15. Thank you for your cooperation, and understanding.

Please Make Payments To:

City of Chattanooga
Office of the City Treasurer
101 E 11th Street, Room 100
Chattanooga, TN  37402-4285
Phone number: (423) 643-7262

--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

Which Business License does my Business Need?

First Determine your Business Tax Classification:

Business Tax Classifications 

If you still have questions as to your business classification, please call the Tennessee Department of Revenue at (615) 253-0600 Ext. 6.

 

For Business Tax Classifications 1-3 follow guideline 1:

For Business Tax Classification 4 follow guideline 2:

 

Guideline 1:

Standard License: If the business will gross greater than or equal to $10,000 in revenue during your given fiscal year, you will need to apply for a Standard Business License.

Minimal Activity License: If the business will gross between $3,000 - $9,999.99 in revenue during your given fiscal year, you will need to apply for a Minimal Activity License.

All businesses in the City of Chattanooga will also need to obtain a Hamilton County License.

IF YOUR BUSINESS WOULD BE CONSIDERED IN A CLASSIFICATION 1-3, BUT IT IS LOCATED OUTSIDE THE CITY OF CHATTANOOGA LIMITS PLEASE CONTACT THE TENNESSEE DEPARTMENT OF REVENUE TO DETERMINE YOUR BUSINESS LICENSING REQUIREMENTS (615) 253-0600 EXT. 6.

---------------------------------------------------------------------------------------------------------------------

Guideline 2:

Business Tax Classification 4

The regulations for business tax classification 4 are determined by whether you are an In-State Contractor or an Out of State Contractor. Please click the link below to find the regulations that apply to your business.

Class 4 Contractor Regulations

 --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

Business License Renewals

All businesses that currently have a standard business license, or businesses that have grossed greater than or equal to $10,000 in revenue will need to file business taxes with the Tennessee Department of Revenue. Business tax returns are required to be filed and the payment remitted electronically through the TN Dept. of Revenue Tennessee Taxpayer Access Point (TNTAP) system.

TENNESSEE TAXPAYER ACCESS POINT (TNTAP) LINK

Your return is due four months and fifteen days after the close of your fiscal year. Your business license will expire five months and fifteen days after the close of your fiscal year. Businesses that have filed for an extension on their Federal Tax Return are not exempt for this business license expiration date. For questions regarding the filing of Tennessee Business Tax Returns contact the Tennessee Department of Revenue TNTAP Help Desk at (615) 253-0600 Ext. 1

TNTAP How-to Videos

All businesses that currently have a minimal activity license, and have grossed between $3,000 - $9,999.99 in revenue will renew their business licenses at both the City Of Chattanooga Treasurer’s Office and the Hamilton County Clerk’s Office.

*Renewal notices are not sent out. As the business owner you are responsible for renewing your business license each year.

(Code 1986, § 2-108; Ord. No. 9202, § 1, 07-25-89)

---------------------------------------------------------------------------------------------------------------------

Personal Property Tax

(A.K.A. Personalty Taxes) are taxes that are based on temporary or moveable property such as furnishings, office machines, computers, telephones, vehicles and other such items that are used by a company or a person to operate a business.

The tax is based upon information furnished to the Assessor or Property each year by the business. The Assessor of Property furnishes a schedule for each business owner to provide a detailed list of all tangible personal property owned by the business. The Assessor determines the value of your personal property based on the information supplied.

It is the duty of the taxpayer to fully list all tangible personal property, to place a correct value on the property and to sign and return the schedule prior to the due date. If the schedule is not returned prior to the due date, a forced assessment is given.

Anyone in business on January 1st of any given year is responsible for the entire year’s tax, even if they closed their business prior to December 31st of that same year. For questions on the Personal Property Tax please contact the Hamilton County Assessor of Property (423) 209-7300.

---------------------------------------------------------------------------------------------------------------------

Closing your business

At any time a business has ceased operations, the owner is required to notify the Department of Revenue within 15 days of closing by filing a final tax return. If you hold a standard bjusiness license received from a city recorder or county clerk, you are obligated by law to pay business tax to the Tennessee Department of Revenue in accordance with T.C.A. 67-4-708 (1)-(5). This is regardless of the amount of income earned during the tax year. Even if there was no income earned, a minimum tax return and payment must be filed in accordance with T.C.A 67-4-711 & T.C.A 67-4-713. For questions please contact the Tennessee Department of Revenue. (615) 253-0600 Ext. 4.

The steps for closing your business are as follows.

File and pay all applicable state taxes to the Tennessee Department of Revenue. All tax returns must be designated to indicate the close of business. For confirmation that both the filing and payment steps have been done correctly, please contact the Tennessee Department of Revenue Taxpayer. (615) 253-0600 Ext. 4.

Contact the Hamilton County Assessor of Property to inform them of the closure of your business. (423) 209-7300

Contact the Hamilton County Trustee to ensure that all outstanding County Personality Taxes have been paid. (423) 209-7270

Contact the City of Chattanooga Treasurer’s Office to ensure that all outstanding City Personality Taxes have been paid. (423) 643-7262

FAILURE TO DO THE STEPS LISTED ABOVE WILL RESULT IN THE CONTINUATION OF TAX RESPONSIBILITY. THE RESULT WILL BE THE CONTINUED ISSUANCE OF TAX NOTICES, WHICH WILL CONTINUE UNTIL UNTIL THE BUSINESS HAS BEEN REPORTED CLOSED TO THE PROPER AUTHORITIES AND ALL APPLICABLE TAXES HAVE BEEN PAID.

City Treasurer's Office
101 East 11th Street Suite 100
Chattanooga, TN 37402  (map)
(423) 643-7262

Vacant, City Treasurer
E-mail:
treas@chattanooga.gov

Sharon Morris, Assistant Treasurer
E-mail:
smorris@chattanooga.gov

For inquiries regarding property taxes

423-643-7262 or email ptax@chattanooga.gov

For inquiries regarding sewer fees

Dial 311 or 423-643-6311 or email 311@chattanooga.gov

For inquiries regarding business license

423-643-7262 or email busl@chattanooga.gov

For inquiries regarding sewer fees

 

Dial 311 or 423-643-6311 or email 311@chattanooga.gov

Photo by Maycreate