Business License

Location: Sevier County Courthouse
County Clerk’s Office
125 Court Ave, Suite 202E
Sevierville, TN 37862

Phone: (865) 453-5502 option 4
Hours: Monday – Friday 8am – arrive by 4pm
Fax: (865) 366-5265
Email: business@seviercountytn.org (application not accepted by email)

HOW DO I OBTAIN A BUSINESS LICENSE?

• Choose between a minimal or standard business license
  • Minimal Business License (gross sales of $3,001 to $99,999)
  • Standard Business License (gross sales over $100,000)
  • Business name
  • Business address
  • Business telephone number
  • Owner's name(s), home address, home telephone number, social security number (ITIN number accepted in place of social security number)
  • If business is registered as a Corporation or LLC you will have to list your FEIN number provided by the Internal Revenue Service on your application
  • Name of person(s) or company owning the personal property (equipment, etc.)
  • Signature of each owner

  Mail the completed application with a $15.00 check or money order payable to:

  Sevier County Clerk
  125 Court Ave, Suite 202E
  Sevierville, TN 37862

  • RENEWING Business License
    • Minimal Business License MUST be renewed every year on or before May 15 th
      Renew Minimal License
    • • • In Person: Sevier County Clerk’s Office, Sevier County Courthouse
        • Online: https://secure.tncountyclerk.com//index.php?countylist=78
        • By Mail: Mail Local License Account Number and Business Name with $15.00 check or money order
          Payable to: Sevier County Clerk
          125 Court Ave, Suite 202E
          Sevierville, TN 37862
        • • Standard Business License MUST be renewed online through your TNTAP account every year on or before April 15th. You will be able to print your new license from TNTAP account.
            • Renewal for Standard Business License is only available ONLINE through your TNTAP account https://tntap.tn.gov/eservices/_/
              (Standard Business License cannot be renewed in our office)
            • • • Effective January 1, 2014, the report of gross sales, payment of taxes, a renewal of licenses must be made electronically to the Department of Revenue.
                • Both penalty and interest are charged on delinquent returns.
                • CLOSING Business License
                  To close a Minimal Business License (gross sales of $3001 to $99,999)
                • • Call our office at (865) 453-5502, option 4
                  • In Person: Sevier County Clerk’s Office
                    125 Court Ave, Suite 202E, Sevierville, TN
                  • • Call (615) 253-0600 in state / (800) 342-1003 out of state
                    • Email: support@tn.gov
                    • Log into your TNTAP account: https://tntap.tn.gov/eservices/_/
                    • Final business tax returns are due to Tennessee Department of Revenue within 15 days of termination, sale or closing of a business
                    • Non-Use Business License
                      • Minimal business license has been applied and paid for but the business never started. It is your responsibility to notify our office and close the business. (865) 453-5502 option 4
                      • Standard business license has been applied and paid for but the business never started (within 30 days of the start date). It is your responsibility to notify the Tennessee Department of Revenue to close the business. (615) 253-0600 in state / (800) 342-1003 out of state
                      • Minimal Business License address change: It is your responsibility to notify the Sevier County Clerk’s Office
                      • Standard Business License address change: it is your responsibility to notify the Tennessee Department of Revenue AND the Sevier County Clerk’s office.

                      WHO IS REQUIRED TO HAVE A LICENSE?

                      The owners or operators of all for profit businesses, except manufacturers and specific business professionals, must pay the local business tax for each place of business located in the county and /or the city which collects the business tax. If both the county and the city levy the tax, the business may be liable for both.

                      Effective June 1, 2023 when registering a new business, taxpayers will need to estimate their expected gross sales on an annual basis. This amount determines which type of license is appropriate. If taxpayers estimate they will make under $3,000 they are not required to obtain a business license, but will need to sign an affidavit with the County Clerk's office. Anyone estimating their gross receipts between $3,001 and $99,999 will now obtain a Minimal Activity License, which costs $15.00 a year and expire May15th each year. The taxpayer will need to obtain renew the minimal activity license before May 15th of each year. Any taxpayer currently holding a standard business license that would like to change to the minimal activity license will need to file a final return for their current business license with the Tennessee Department of Revenue and submit a new application with a copy of the closing letter from the Tennessee Department of Revenue. All taxpayers estimating gross receipts of $100,000 and over will file and pay taxes electronically to the Tennessee Department of Revenue by April 15 th .

                      Mail application with $15.00 check or money order payable to:
                      Sevier County Clerk
                      125 Court Ave, Suite 202E, Sevierville, TN 37862

                      TENNESSEE DEPARTMENT OF REVENUE CONTACT INFORMATION:

                      Andrew Jackson Building
                      

                      500 Deaderick St.
                      Nashville, TN 37243
                      1-615-253-0600 or 1-800-342-1003 (out of state)
                      Email: revenue.support@tn.gov
                      Website: www.tntapinfo.com

                      REGULATORY BOARDS: Certain professions require Tennessee License, Examinations, etc.

                      Department of Commerce: 1-202-482-2000
                      Contractor License: 1-615-741-8307
                      https://www.tn.gov./commerce/regboards.html

                      TN DEPT. OF HEALTH/SEVIER COUNTY HEALTH DEPT.: Restaurants, Food Trucks, NOT pre-packaged foods

                      719 Middle Creek Road
                      Sevierville, TN 37862
                      Phone: 865-453-1032
                      Email: sevierco.hd@tn.gov

                      SHORT TERM RENTALS
                      
                      RENTALS WITHIN COUNTY LIMITS ONLY
                      
                      Required to obtain a County Business license

                      Sevier County Courthouse County Clerk’s Office
                      125 Court Ave, Suite 202E
                      Sevierville, TN 37862
                      Phone: (865) 453-5502 option 4
                      Fax: (865) 366-5265
                      Email: business@seviercountytn.org (application not accepted by email)
                      
                      Pay lodging tax to County Trustee’s Office

                      125 Court Avenue, Room 212W
                      Sevierville, TN 37862
                      Phone: (865) 453-2767
                      Fax: (865) 453-0290
                      Email: tsimms@seviercountytn.org

                      Short-term rental OUTSIDE any city limits required to complete annual fire inspection

                      Sevier County Fire Marshal
                      149 Industrial Park Drive
                      Sevierville, TN 37862
                      Phone: 865-774-3603
                      Email: firecodequestions@seviercountytn.org
                      Link for permit: www.communityconnect.io/info/tn-seviercounty

                      RENTALS WITHIN CITY LIMITS
                      
                      Required to obtain a City Business license in addition to a County Business license

                      Required to pay lodging tax to appropriate City Hall

                      Contact appropriate City Hall concerning requirements for annual fire inspections if applicable

                      City of Sevierville	120 Gary Wade Blvd Sevierville, TN 37862	(865) 453-5504
                      City of Pigeon Forge	3221 Rena Street Pigeon Forge, TN 37863	(865) 453-9061
                      City of Gatlinburg	1230 E Parkway Gatlinburg, TN 37738	(865) 436-1400

                      TRANSIENT VENDOR LICENSE
                      $50.00 fee. A person/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 can be both a Tennessee resident or a nonresident. A transient vendor is required to obtain a 14-day permit from this office to conduct business in this county and/or city. If the permit expires prior to the scheduled ending date, then a new permit must be obtained for an additional 14 days.

                      CONTRACTORS
                      Out-of-state contractors: If a contract is under $100,000 you file with Department of Revenue only. If contract is over $100,000, you are required to have a county business license as well.
                      Subcontractor: Deductions are only allowed if contractor maintains a copy of their license in his files. You cannot deduct subcontractors with a minimal activity license.