IMPORTANT: By law, all taxpayers must create an account with the State of Tennessee, Department of
Revenue, prior to filing a Business tax return electronically. It is critical that you do this as soon as possible
and do not wait until the due date of your return, as this could delay processing.
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
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.
ELECTRONIC FILING AND PAYMENT
LICENSE EXPIRATION DATE
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.
For assistance by phone, please call 1-800-342-1003 (toll free) or (615) 253-0600.
- New Business License
Applications are filed with the Montgomery County Clerk’s Office. 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
through the Tennessee Department of Revenue and
notification is received, the Montgomery County Clerk’s Office will mail qualifying businesses their renewed
- 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.
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.