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
If the business is to be operated from the home, a home occupation application is required. No fee is required for this application. For a new business checklist, click here.
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.
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Class
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Expires
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Delinquent
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I
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Dec. 31
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March 1
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II
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March 31
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June 1
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III
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June 30
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Sept. 1
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IV
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Sept. 30
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Dec. 1
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Business Tax Act License and Tax Reports for the City of Maryville are mailed by the 1st day of the month following the expiration date. You may download a Business tax act license and tax report and instructions if you did not receive one in the mail. Business Tax Act License and Tax Report and instructions
A business that pays personal property tax may report that tax as a credit on line 8 of the business tax act license and tax report. For more information about personal property tax, click here.
You may pay your City of Maryville business tax in person at the Maryville Municipal Center by cash, personal check, Master Card or Visa. You may also pay by mail remitting your completed and signed business tax application, home occupation application (if applicable) or business tax act license and tax report with a check or money order payable to the City of Maryville 410 W Broadway Maryville TN 37801.
CLOSING A BUSINESS
A Final Business Tax Act License and Tax Report is required to close your business tax account file. For more information, click here.
