Business Tax Division

Greetings from the City of Lebanon Business Tax Division. We extend to you an invitation to visit with us at this page, where we will briefly expand on what services are provided, by the Business Tax Division .

Responsibilities
The Business Tax Division manages the issuance of :
  • Business Licenses
  • Beer Permits
  • Transient Vendor Permits
  • Peddler Permits
  • Solicitor Permits
  • Liquor Store Permits
  • Liquor By The Drink Permits
  • Gas Bond Permits
  • Taxi Cab Public Convenience Certificates
  • Taxi Driver Licenses
  • Various miscellaneous permits
Fees
The following fees are received under the management of the Business Tax Division:
  • Business taxes
  • Motel taxes
  • Beer Permit fees
  • Liquor By The Drink fees
  • Flea Market fees
  • Miscellaneous fees
Business Tax Explanation
The Business Tax is a privilege tax for persons or corporations that are engaged in various businesses and activities that are not exempt by the State of Tennessee.

Businesses are classified according to their dominant business activity. Once the classification of a business is clarified, the gross sales of the business are taxed per the rate set forth by the State of Tennessee for the Classification in which the business has been placed. The due dates for Business Taxes are as follows:Classification One - February 28th, Classification Two - May 31st, Classification Three - August 31st, and Classification Four - November 30th.

Beer Taxes
Beer Taxes are due by January 31st of each year; as well as renewal of Gas Permit Bonds. Taxi Driver Licenses are renewed by the first week of January each year. Liquor By The Drink fees are renewed by March 31st each year. Transient Vendors and Peddlers receive a permit subject to the rules and regulations set forth by the City of Lebanon Transient Vendor Ordinance (Ordinance #95-1303 and Ordinance #95-1327). To obtain the exact permit fee, please use the contact information shown at the end of this message.

Business License Application Packet
A Business License application packet is provided to new business license applicants. Included in the packet are forms from the Building Inspector's Office and an information sheet for the Police Department.

Certificate of Occupancy
A Certificate of Occupancy must be issued by the Building Inspector's Office prior to the opening of any business. Therefore, a business must have both a Certificate of Occupancy and a Business License before opening a business. Any business located within the city limits of Lebanon, TN must have a Wilson County Business License as well.

State law requires that within 20 days of opening a business, the Business must obtain a Business License. If a business ceases to operate, a Final Business Tax Return must be filed along with closing taxes within 15 days after the business ceases to be active. Beer Permit applications are reviewed by the City of Lebanon Beer Board. The Beer Board convenes on the third Wednesday of the month if there is an application to be reviewed or a call meeting scheduled.

Fee Information
There are various fees for those permits and licenses listed above. These fees are governed by individual City Ordinances and State legislature and are subject to changes. To receive information on the actual fees, rules and regulations and other information that may be of interest, please feel free to visit our office at
City Hall
200 North Castle Heights Avenue
Suite 124
Lebanon, TN 37087

or you may contact our office by telephone at 615-444-4905.

Thanks for sharing your time with us.
Priscilla Patton, Business Tax Division, City of Lebanon.