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 at a physical location, you are required to complete the entire Business License Application Packet. That includes pages: 4,5,8, 11, and 12. 

     If you are opening a business in your home or using your home address (that is located inside the City Limits of Lebanon) as your location address, you are required to complete pages: 4, 5, and 11.  

     If you are a Class 4 and your business is not located inside the City Limits of Lebanon, you are only required to complete pages 4 & 5.  

     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. We must receive pages 4 & 5 in order to process your business license application. Please answer all questions on the application completely. Incomplete and unsigned applications will delay processing.  

     If you are submitting an application by email, you may send in cash/check in the mail, or call the Business Tax Office to pay with a credit/debit card. There is a $2.95 processing fee for credit/debit cards.  

            If you are unsure what pages you need to complete or have any questions regarding the Business License Application Packet, please feel free to contact the Business Tax Office at 615-444-4905. 

            The Business Tax License Application Packet is located to the right of this page, under Quick Links and Resources.

Responsibilities

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 Fees

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. 

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


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.