Business Tax Division
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
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.
Business License Information
The Business Tax Office issues Standard Business Licenses (that gross over $10,000) and Minimal activity Business Licenses (that gross between $3,000-$9,999).
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 at our office or under Quick Links. The initial license is $15. We accept cash, checks, and credit cards. However, there is a $2.95 processing fee for credit cards.
Included in the Business License Packet are forms from the Building Inspector’s Office 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.
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.