Who needs a county and city business license and the business tax in Tennessee?
Issued by Your county clerk (and city official where the city levies the tax), with the Tennessee Department of Revenue, at step 2 of 6 in the opening sequence: register for tax.
Every kind of business in Tennessee
The Tennessee table lists this for every kind of business.
Register for the business tax with the Department of Revenue or at the county clerk before opening; the Department does not issue the license itself, the clerk does, and the health department, the beer board and the cosmetology board all ask to see it. The 2023 Tennessee Works Tax Act raised the standard license threshold from $10,000 to $100,000, so most first-year storefronts start on the minimal activity license. Under $3,000 in sales no license is needed.
Checked Oct 21, 2026 against the agency’s page.
Step 2 of 6: Register for tax
1Set up the business
2Register for tax
3Approve the space
4Get the permits for your kind of business
5Alcohol permits
6Before the first hire
Issued by Your county clerk (and city official where the city levies the tax), with the Tennessee Department of Revenue.
Sources and dates
Department of Revenue business tax registration and licensing page; business tax manual (June 2026); BUS-15 and BUS-20 guidance. Checked against the agency’s page on the date shown; cities add their own fees.
Questions about opening here.
Yes. Register for the business tax with the Department of Revenue or at the county clerk before opening; the Department does not issue the license itself, the clerk does, and the health department, the beer board and the cosmetology board all ask to see it.
Yes. Register for the business tax with the Department of Revenue or at the county clerk before opening; the Department does not issue the license itself, the clerk does, and the health department, the beer board and the cosmetology board all ask to see it.
Yes. Register for the business tax with the Department of Revenue or at the county clerk before opening; the Department does not issue the license itself, the clerk does, and the health department, the beer board and the cosmetology board all ask to see it.
Yes. Register for the business tax with the Department of Revenue or at the county clerk before opening; the Department does not issue the license itself, the clerk does, and the health department, the beer board and the cosmetology board all ask to see it.
Yes. Register for the business tax with the Department of Revenue or at the county clerk before opening; the Department does not issue the license itself, the clerk does, and the health department, the beer board and the cosmetology board all ask to see it.
Yes. Register for the business tax with the Department of Revenue or at the county clerk before opening; the Department does not issue the license itself, the clerk does, and the health department, the beer board and the cosmetology board all ask to see it.
Yes. Register for the business tax with the Department of Revenue or at the county clerk before opening; the Department does not issue the license itself, the clerk does, and the health department, the beer board and the cosmetology board all ask to see it.
Yes. Register for the business tax with the Department of Revenue or at the county clerk before opening; the Department does not issue the license itself, the clerk does, and the health department, the beer board and the cosmetology board all ask to see it.
Yes. Register for the business tax with the Department of Revenue or at the county clerk before opening; the Department does not issue the license itself, the clerk does, and the health department, the beer board and the cosmetology board all ask to see it.
Yes. Register for the business tax with the Department of Revenue or at the county clerk before opening; the Department does not issue the license itself, the clerk does, and the health department, the beer board and the cosmetology board all ask to see it.
Yes. Register for the business tax with the Department of Revenue or at the county clerk before opening; the Department does not issue the license itself, the clerk does, and the health department, the beer board and the cosmetology board all ask to see it.
Yes. Register for the business tax with the Department of Revenue or at the county clerk before opening; the Department does not issue the license itself, the clerk does, and the health department, the beer board and the cosmetology board all ask to see it.
Yes. Register for the business tax with the Department of Revenue or at the county clerk before opening; the Department does not issue the license itself, the clerk does, and the health department, the beer board and the cosmetology board all ask to see it.
Yes. Register for the business tax with the Department of Revenue or at the county clerk before opening; the Department does not issue the license itself, the clerk does, and the health department, the beer board and the cosmetology board all ask to see it.
Yes. Register for the business tax with the Department of Revenue or at the county clerk before opening; the Department does not issue the license itself, the clerk does, and the health department, the beer board and the cosmetology board all ask to see it.
Yes. Register for the business tax with the Department of Revenue or at the county clerk before opening; the Department does not issue the license itself, the clerk does, and the health department, the beer board and the cosmetology board all ask to see it.
Yes. Register for the business tax with the Department of Revenue or at the county clerk before opening; the Department does not issue the license itself, the clerk does, and the health department, the beer board and the cosmetology board all ask to see it.
Yes. Register for the business tax with the Department of Revenue or at the county clerk before opening; the Department does not issue the license itself, the clerk does, and the health department, the beer board and the cosmetology board all ask to see it.
Yes. Register for the business tax with the Department of Revenue or at the county clerk before opening; the Department does not issue the license itself, the clerk does, and the health department, the beer board and the cosmetology board all ask to see it.
Yes. Register for the business tax with the Department of Revenue or at the county clerk before opening; the Department does not issue the license itself, the clerk does, and the health department, the beer board and the cosmetology board all ask to see it.
Your county clerk (and city official where the city levies the tax), with the Tennessee Department of Revenue.
Step 2 of 6, register for tax. The steps before it: set up the business.
