Business Tax

Business Tax

In Sullivan County, most business must obtain a business license and report their gross receipts to the Tennessee Department of Revenue on a yearly basis.

An applicant for a business license must complete an application (Click Here to obtain Business Application) or obtain one in our local office.   If the business started on or after January 1, 2010 the cost of business license is $15.  If the business started prior to January 1, 2010 the cost is $22.

For new business license application you will also need to complete the zoning form (click here to obtain Zoning Form) or obtain one in our local office.

If you are taking over a business you will need to complete the new owner form (click here to obtain New Owner Form) or obatin one in our local office.

There are some businesses that are exempt from having a business license.  Businesses that gross less than $3,000 per year are exempt.  Also the following business are exempt regardless of their gross: manufacturers, doctors, dentists, veterinarians, attorneys, accountants, schools, religious organizations, insurance agents, public utilities, engineers, land surveyors, etc.

Transient Vendor’s License:                                                                                                                                                                                   A person or business selling or offering to sell new merchandise to the public on temporary premises and does not have a permanent, fixed location in Tennessee where the business is conducted is considered a transient vendor.  A transient vendor is required to obtain a 14 day permit from this office to conduct business in this county or in the city limits of this county.  If the permit expires prior to the scheduled ending date, then a new permit must be obtained for an additional 14 days.  The permit fee is $57 per each 14 day period.

Pawnbroker License:                                                                                                                                                                                             A person starting a pawn shop must do the following:

·         Complete form from our office

·         Financial statement from CPA with capital of $75,000

·         Affidavit signed and notarized from each individual listed on item D of form, stating that they have not been convicted of a felony within the past 10 years.

·         One time fee of $50 for Title Pledge

·         Business License

To receive an application you can click here to download from this web site, call the office at 423-323-6435, or email us at gia.scarem@sullivancountytn.gov.  All mail can be sent to:

Jeanie Gammon 

Sullivan County Clerk  

3258 Highway 126, Suite 101 

Blountville, TN 37617

 Fax: (423) 279-2725

Businesses that need a Sales Tax number may call the Tennessee Department of Revenue at 423-854-5321

Note:  When a business closes or transfers ownership, the owner must close out that business license and any outstanding taxes must be paid in full.  If this step has not been completed, the new owner can be liable for the outstanding taxes that were incurred by the previous owner.