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Business License
State law requires that all businesses (with exceptions for professions, manufacturers, and certain disabled persons) inside the city of Maryville have both city and county business licenses.
A simple form is completed on each business and a fee for the issue of the initial business license is levied. You may pick up the application in person or download the application. (business license application)
A City of Maryville home occupation application is required if the business is to be operated from the home. (home occupation application)
You may pay your City of Maryville business license application fee in person at the Maryville Municipal Center by cash, personal check, or money order. You may also pay by mail remitting your completed and signed business tax application, home occupation application (if applicable) to the City of Maryville 410 W Broadway Maryville TN 37801.
Business taxes, unlike property taxes, are not based on an assessment performed by a government agency. Business taxes are assessed against the gross receipts during a certain time period.
Each year, gross receipts reporting forms are sent to all licensed businesses. The business owner must file gross receipts figures, take certain deductions allowed and figure the tax owed.
CLASSIFICATIONS
The following are examples of businesses in each class of business license. This list is not exhaustive:
Class I (Jan. 1- Dec. 31)
Service stations (gasoline), grocery stores, food wholesalers, hardware stores, building materials suppliers, feed stores, food brokers, beer package stores, beer wholesalers, wholesale gasoline and diesel fuel suppliers.
Class II (April 1- March 31)
Advertising specialty dealers, automobile and motorcycle dealers, boat and camper dealers, department stores, florists and plant stores, home furnishing stores, appliance and electronic stores, restaurants, liquor stores, liquor wholesalers, and all businesses not enumerated elsewhere.
Class III (July 1- June 30)
Antique dealers, delicatessens, jewelry stores, card shops and book stores, pawn shops, beauty and barber shops, schools, architectural and artist supply stores, stores dealing in hearing aids, razors, luggage, optical and ophthalmological supplies, typewriters, sporting goods and business services.
Class IV (Oct. 1-Sept. 30)
General contractors, subcontractors and produce dealers.
RENEWAL DATES
Business licenses expire on the due dates listed, but a 60-day grace period is allowed for reporting gross receipts, paying applicable taxes and purchasing a new license. Penalty and interest accrue as of the delinquent date.
Class I Expires: December 31 Delinquent: March 1
Class II Expires March 31 Delinquent: June 1
Class III Expires: June 30 Delinquent: September 1
Class IV Expires: September 30 Delinquent: December 1
Effective January 1, 2010, the Department of Revenue assumed responsibility of mailing out renewal forms for the state of Tennessee. You may download a municipal business tax return and instructions from the state of Tennessee web site.
http://www.tennessee.gov/revenue/tntaxes/businesstax/businesstaxintro.htm
Make your check payable to Tennessee Department of Revenue and mail the renewal form to: Tennessee Department of Revenue Andrew Jackson State Office Building 500 Deaderick Street Nashville Tennessee 37242.
After you have filed a business tax report with the state, the Department of Revenue will transmit a paid file to the city and a current business license will be issued from the City of Maryville financial department.
A business that pays personal property tax may report that tax as a credit on line 5 of the business tax act license and tax report. See property tax for more information about personal property tax. (personal property tax)
A simple form is completed on each business and a fee for the issue of the initial business license is levied. You may pick up the application in person or download the application. (business license application)
A City of Maryville home occupation application is required if the business is to be operated from the home. (home occupation application)
You may pay your City of Maryville business license application fee in person at the Maryville Municipal Center by cash, personal check, or money order. You may also pay by mail remitting your completed and signed business tax application, home occupation application (if applicable) to the City of Maryville 410 W Broadway Maryville TN 37801.
Business taxes, unlike property taxes, are not based on an assessment performed by a government agency. Business taxes are assessed against the gross receipts during a certain time period.
Each year, gross receipts reporting forms are sent to all licensed businesses. The business owner must file gross receipts figures, take certain deductions allowed and figure the tax owed.
CLASSIFICATIONS
The following are examples of businesses in each class of business license. This list is not exhaustive:
Class I (Jan. 1- Dec. 31)
Service stations (gasoline), grocery stores, food wholesalers, hardware stores, building materials suppliers, feed stores, food brokers, beer package stores, beer wholesalers, wholesale gasoline and diesel fuel suppliers.
Class II (April 1- March 31)
Advertising specialty dealers, automobile and motorcycle dealers, boat and camper dealers, department stores, florists and plant stores, home furnishing stores, appliance and electronic stores, restaurants, liquor stores, liquor wholesalers, and all businesses not enumerated elsewhere.
Class III (July 1- June 30)
Antique dealers, delicatessens, jewelry stores, card shops and book stores, pawn shops, beauty and barber shops, schools, architectural and artist supply stores, stores dealing in hearing aids, razors, luggage, optical and ophthalmological supplies, typewriters, sporting goods and business services.
Class IV (Oct. 1-Sept. 30)
General contractors, subcontractors and produce dealers.
RENEWAL DATES
Business licenses expire on the due dates listed, but a 60-day grace period is allowed for reporting gross receipts, paying applicable taxes and purchasing a new license. Penalty and interest accrue as of the delinquent date.
Class I Expires: December 31 Delinquent: March 1
Class II Expires March 31 Delinquent: June 1
Class III Expires: June 30 Delinquent: September 1
Class IV Expires: September 30 Delinquent: December 1
Effective January 1, 2010, the Department of Revenue assumed responsibility of mailing out renewal forms for the state of Tennessee. You may download a municipal business tax return and instructions from the state of Tennessee web site.
http://www.tennessee.gov/revenue/tntaxes/businesstax/businesstaxintro.htm
Make your check payable to Tennessee Department of Revenue and mail the renewal form to: Tennessee Department of Revenue Andrew Jackson State Office Building 500 Deaderick Street Nashville Tennessee 37242.
After you have filed a business tax report with the state, the Department of Revenue will transmit a paid file to the city and a current business license will be issued from the City of Maryville financial department.
A business that pays personal property tax may report that tax as a credit on line 5 of the business tax act license and tax report. See property tax for more information about personal property tax. (personal property tax)
