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 .

Business License Application        

     

If you are opening a business inside the City Limits of Lebanon and plan to make more than $3,000.00 in a year, you are required to obtain a City of Lebanon Business License. If you plan to make between $3,000-$100,000 you will need to apply for a Minimal Business License. If you plan to make more than $100,000 in a year, you will need to apply for a Standard Business License. 

All businesses are required to complete the entire Business License Application Packet. There is a Business License Application fee of $15. You may email the application packet over, mail it in, or bring it by the City of Lebanon Business Tax Office. If you are submitting an application by email, you will need to contact the Business Tax Office to pay with a credit/debit card over the phone. There is a 2.5% processing fee for credit/debit cards. All checks will need to be made out to the City of Lebanon

 

 If you are unsure if your address is located in the City Limits of Lebanon, feel free to contact the Business Tax Office, and we can look it up for you. 

 

     Please send all paperwork to the Business Tax Office located at 200 North Castle Heights Avenue, Suite 124 or by email to brittany.mcdaniel@lebanontn.org. Please note that we use the Business License Application Form that the Tennessee Department of Revenue provides. The City of Lebanon Business License is not the same as the Wilson County Business License. If your business is located inside the City Limits of Lebanon, you are required to obtain a City of Lebanon Business License and a Wilson County Business License. Please answer all questions on the application packet completely. Incomplete and unsigned applications will delay processing.  

 

 

Responsibilities

The Business Tax Division manages the issuance of : 

  • Business Licenses 
  • Beer Permits 
  • Transient Vendor Permits 
  • Peddler Permits 
  • Solicitor Permits 
  • Ag Vendor Permits
  • Food Truck Permits
  • Firework Permits
  • Certificate of Compliance for Retail Package Store
  • Certificate of Compliance for Retail Food Store Wine Sales
  • Taxi Cab Permits 
  • Taxi Cab Driver Licenses  

The following fees are received under the management of the Business Tax Division: 

  • Hotel/Motel taxes 
  • Beer Tax 
  • Liquor By The Drink Tax
  • Receipts payments for Gas Bond Permits



 


Business License Information

The Business Tax Office issues Standard Business Licenses (that gross over $100,000) and Minimal activity Business Licenses (that gross between $3,000-$99,999).

Businesses that expect to gross over $3,000 are required by the Tennessee Department of Revenue to have a Business License.

You may obtain a City of Lebanon Business License Application at our office or under Quick Links. The initial license is $15. We accept cash, checks, and credit cards. However, there is a 2.5% processing fee for credit cards.

Included in the Business License Packet are forms from the Building Inspecting/Planning/Engineering Offices and the Emergency Contact Sheet from the Police Department.

Please remember if your business is inside the city limits, you will need to obtain a Wilson County Business License as well. The link for their website is below. 

https://wilsoncountyclerk.com/business-tax/ 

 

How to Renew your Business License:

For Standard Business Licenses, you will need to pay your Business Tax and submit your return to the Tennessee Department of Revenue through the TNTAP Website, which is: https://tntap.tn.gov/eservices/_/. If your Fiscal Year Ends in December, your Business Tax is due by Tax Day. If you do not submit your payment and return on time, you will have late fees to pay to the Department of Revenue. 

Once the State processes your payment and return, they will add your business to our renewal list. Once your business appears on our renewal list with the Tennessee Department of Revenue, we can renew your Business License and mail it to you.

If you do not receive a Renewed Business License in the mail from us within a month after paying your Business Tax and submitting your return to the State, please contact the Business Tax Office at 615-444-4905.

 

For a Minimal Business License, if you stayed between $3,000- $99,999 you will need to fill out the Minimal Business License Renewal Form that was mailed to you and pay the $15.00 renewal fee to renew your business license. If you went over $99,999 in the previous year, you will mark that on the Minimal Business License Renewal Form and submit it to the Business Tax Office. We will send your form over to the Tennessee Department of Revenue to have them bump you up to a Standard Business License and you will be required to pay Business Tax and submit your return through the TNTAP website. If you plan to go over $99,999 in the current year, you will need to complete the Minimal Business License Renewal Form and pay the $15 renewal fee. Then we can send your Minimal Business License renewal Form to the State and have them bump you up to a Standard Business License.


 

Address Change Form
     If you have changed your address or mailing address for your business license, please fill out the address change form. This will allow us to have the correct address on your business license. Please note if you are changing ONLY your mailing address and not location address.

Business Name Change Form
     If you have changed the name of your business, please complete the name change form. This will allow us to have your business license under the correct name.



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. 



“Stopping Addiction and Fostering Excellence (SAFE) Act”

 

PURSUANT TO TENNESSEE CODE ANNOTATED, 33-2-405, IT IS UNLAWFUL FOR A PERSON, PARTNERSHIP, ASSOCIATION, OR CORPORATION TO OWN OR OPERATE A SERVICE OR FACILITY THAT PROVIDES ALCOHOL AND DRUG ABUSE PREVENTION AND/OR TREATMENT WITHIN THE MEANING OF TITLE 33 OF THE TENNESSEE CODE ANNOTATED WITHOUT HAVING OBTAINED A LICENSE. A VIOLATION OF THIS REQUIREMENT IS A CLASS B MISDEMEANOR. EACH DAY OF OPERATION WITHOUT A LICENSE CONSTITUTES A SEPARATE OFFENSE. REPORT ANY SUSPECTED UNLICENSED ALCOHOL AND DRUG ABUSE PREVENTION AND/OR TREATMENT SERVICES TO THE TENNESSEE DEPARTMENT OF MENTAL HEALTH AND SUBSTANCE ABUSE SERVICES’ OFFICE OF LICENSURE BY DIALING [WEST TENNESSEE LICENSURE OFFICE PHONE NUMBER; MIDDLE TENNESSEE LICENSURE OFFICE PHONE NUMBER; OR EAST TENNESSEE LICENSURE OFFICE PHONE NUMBER, AS APPLICABLE TO THE LOCATION OF THE MUNICIPALITY].