Frequently Asked Questions
How much does a business license cost?
The fee for a business license is $30.00 if you are located in the USD (Metro) and $15.00 if you are located in the GSD (County only).
What happens if my license expires?
The report of gross sales and payment of taxes are due to the Tennessee Department of Revenue within two (2) months after the license expires. Both penalty and interest are charged on delinquent returns. Final business tax returns are due within 15 days of termination, sale or closing of a business.
What if my business never starts?
If a business tax license is obtained yet the business never started, the Tennessee Department of Revenue and this office must be notified in writing to avoid the business being carried as a delinquency and assessed penalty and interest.
What if I sell my business?
A final business tax return is due within 15 days after your last day of business. The new owner must apply for his/her new business tax license within 20 days of opening. It is the new owner’s responsibility to verify that all the business taxes have been paid by the previous owner; otherwise, the new owner must pay the outstanding taxes.
Where do the business taxes go?
A percentage is remitted to the TN Department of Revenue, the remainder is forwarded to the operations of Metro Nashville Government.
What if I have to move?
Please notify this office and the Tennessee Department of Revenue if your business location or business mailing address changes.
*Effective July 1, 2008,T.C.A. 8-21-701 increased the transfer fee of a business from one location to another to $5.00 for county (GSD) and $5.00 for Metro (USD).
What do I do if I own/manage a hotel/motel?
Hotel/Motel Occupancy Tax page