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Notice: Legislative Changes for Business Tax, effective January 1, 2014
Public Chapter 313, Uniformity and Small Business Relief Act of 2013, has made significant changes in business tax. The changes will affect businesses, county clerks and the Department of Revenue beginning January 1, 2014 and beyond. For your convenience, we have outlined some of the changes below:
FISCAL YEAR AND DUE DATE CHANGES
- All classifications will be filed based on the business taxpayer's fiscal year. The fiscal year is consistent with Internal Revenue Service or Tennessee State Franchise & Excise Tax deadlines.
- New statute will give taxpayers until the 15th day of the 4th month following the end of the taxpayer's fiscal year to file electronically and remit business taxes. (Example: Fiscal Year January 1st thru December 31st, due date April 15th)
- Tennessee Department of Revenue has advised that all business owners complete their application for remitting electronically as soon as possible.
- To view the Department of Revenue's chart to assist in determining the new due date, please visit: http://www.state.tn.us/revenue/tntaxes/businesstax/bttransistionchart.pdf
ELECTRONIC FILING AND PAYMENT REQUIRED
- All business tax returns must be electronically filed and payments remitted electronically to the Department of Revenue.
LICENSE EXPIRATION DATE CHANGE
- Taxpayers will receive an automatic extension of their existing business license held in 2013, assuming the taxpayer has properly filed and paid their business taxes in 2013 and previous years. The existing business license is extended to 30 days past the due date for their 2014 business tax return. Once the 2014 business tax return is electronically filed and paid, the county clerk will send the renewed business license to the business owner.
- New licenses issued will expire 30 days after the "due date" for the upcoming tax period.
NEW LICENSE REQUIREMENTS FOR NEW AND EXISTING BUSINESSES
- $0 - $3,000 (Gross Sales) - No business license is required.
- $3,001 - $9,999 (Gross Sales) - Minimal Activity License - The Minimal Activity License is $15 annually and can be obtained through the local county clerk's office or directly from the Tennessee Department of Revenue. A Minimal Activity License does not require a tax return to be filed. A new Minimal Activity License must be issued annually based on the fiscal year of the business.
- $10,000 and over (Gross Sales) - Regular business license required and taxes remitted electronically.
NOTE: A standard business license may be obtained by request for any business regardless of gross sales.
For up to date information, changes and assistance with determining the new due date, please visit the Department of Revenue's website: http://www.state.tn.us/revenue/tntaxes/businesstax/biztaxtransition.shtml.
For assistance by phone, please call 1-800-342-1003 (toll free) or (615) 253-0600.
Email inquiries should be forwarded to: firstname.lastname@example.org.
- New Business License Applications are filed with the Montgomery County Clerk’s Office. You are required to obtain a Business License if you anticipate your annual gross receipts to be $3,000 or more. Additional information regarding exempt businesses is contained in TCA § 67-4-708.
- The application fee is $15.00 for the original license.
- You may apply for your Business License Monday through Friday 8:00 a.m. – 4:30 p.m. at the Montgomery County Clerk’s Office or by mail. The completed and signed application must be submitted with a check for $15.00 made payable to the Montgomery County Clerk.
- To change, add or update any information on your business tax account you will need to submit an account change form.
- If you perform business within the city limits you may also be required to obtain a Business License from the City of Clarksville. For further information contact the City of Clarksville Department of Finance and Revenue office at (931) 645-7435.
- The annual business tax is paid based on the gross receipts earned during the tax period. After taxes are paid thru the Tennessee Department of Revenue and notification is received, the Montgomery County Clerk’s Office will mail qualifying businesses their renewed Business License.
- The Montgomery County Clerk’s Office is the issuing agency for transient vendors and owners, managers, operators, or promoters of antique malls, flea markets, craft shows, antique shows, gun shows, and auto shows.
- Business License Information and Check List
- Frequently Asked Questions provided by Tennessee Department of Revenue
- 2009 Business Tax Guide
- One Stop Business Resource @ Tennessee.Gov
- Business Name Availability @ TN Secretary of State
- Smoke Free Tennessee
How to obtain
- Federal Employee ID#
Contact the IRS at 800-829-1040 or online at: www.irs.gov
- Sales Tax #:
Contact the Tennessee Department of Revenue at 800-342-1003 or online at: www.tennessee.gov/revenue/.
Contact the Secretary of State at 615-741-3276.
- Small Business Information
Contact Tennessee Small Business Development Center (TSBDC) at www.tsbdc.org.