News

Business Tax Changes

Jan 14th, 2010

Chapter 530 of the Public Acts of 2009 amended the Tennessee Business Tax Act.  Effective January 1, 2010, all businesses operating within Davidson County are required to obtain a business license and report their gross receipts to the Tennessee Department of Revenue on an annual basis.

 

All businesses will continue to register with the County Clerk within 20 days after commencement of business to receive a business license.  If the business is operating within a municipality a separate business license is required.  A remittance of $15 must be submitted with each application.

The annual business tax return will be filed on updated tax forms with the Department of Revenue.  Additional information is available on the Department of Revenue website at www.TN.gov/revenue/onlinefiling or you may contact them at 1-800-342-1003.

The following businesses are exempt: manufacturers, doctors, dentists, veterinarians, attorneys, accountants, schools, religious organizations, insurance agents, loan companies, security exchanges, public utilities or businesses that gross less than $3000 per year.

Credit/Debit Card Transaction Fee Change

Jan 27th, 2009

Metropolitan Ordinance # BL 2008-218 was enacted to repeal Ordinance # BL 2001-777 in its entirety. Based on this legislative action, a convenience fee will be added to all credit and debit card transactions processed by the Metropolitan Davidson County Clerk’s Office. The fee of 2.35% is assessed by the electronic processing company and no part of the fee goes to Metro.

Important Notice

Oct 2nd, 2008

Effective July 1, 2008, Tennessee Code Annotated 8-21-701 allowed for the increase of existing fees regarding Business Tax and the origination of other fees. Such fees are as follows:

  • A $2.00 fee increase from $5.00 to $7.00 for the Business Tax recording fee per return/application, to be applied only to the County (GSD) amount due.
  • A $1.50 fee increase from $3.50 to $5.00 for County (GSD) and $5.00 for Metro (USD), if applicable, for the transfer of a Business license from one location to another. This fee will NOT be charged if the address change is made when filing the annual report form.
  • A $3.00 fee increase from $2.00 to $5.00 for certifying a copy of a document or taking an acknowledgement or affixing a seal. (Subpoenaed documents are not included)
  • A $.50 charge for copies, per page.
  • A $2.00 handling fee for refund claims submitted to this office. This fee must be remitted with the Claim for Business Tax Refund forms and is NON-REFUNDABLE, even if the refund is denied.

It is the policy of the Davidson County Clerk’s Office to retain reasonable overage amounts as fees to this office for the handling/processing of refund requests.

Also, effective immediately, a convenience fee of 2.35% of the total Business Tax/License due will be assessed by the electronic processing company for credit/debit card payments received. No part of this fee goes to Metro Government.

This office will implement the above fees in compliance with state and local laws.

As always, you may call our Business Tax Division at (615) 862-6254, if there are any questions.

NOTE: All forms affected by the fee changes are in the process of being changed; however, if you have received/downloaded a form or an application that does not reflect the new fees; you are still required to include the appropriate fee in your payment.