State of Tennessee Business Act
The City of Alcoa has adopted the State of Tennessee Business Act. This requires anyone planning to open a business within the city limits with a gross income of more that $3,000 to obtain a City Business License.
Applying For a New Business License
Applications for new business licenses can be picked up at the front counter of the City Municipal Building, or downloaded here, Application for Business Tax License. Please note that this is an application for a new business license, not a renewal license. When completing a new business license application please note that the state of Tennessee requires an email address and social security numbers for individuals and / or corporate officials listed on the application.
Upon receipt of your completed application, we will collect a fee of $15 and issue you a business license. Please allow at least 1 week for processing all fees and applications.
Business will be classified and numbered when processed by the City of Alcoa.
Registration & Licensing
If you are subject to the business tax, you must register to pay the tax. The state administered business tax is a tax based upon business gross receipts, which is due annually. Your business tax due date is the 15th day of the fourth month after your fiscal year ends. Please also note that you may also be subject to a separate business license registration and / or fee that is administered by the county and / or municipal clerk. Please note that it takes 7 - 10 business days for the Department to register your business.
Additional Licenses Required
If you have an in-state location with sales of more than $3,000, you must also obtain either a minimal activity license or a standard business license from your county and / or municipal clerk. You are not allowed to operate until the license is obtained and posted in the business location. Business owners should contact their local county or municipal clerk for information about getting a business license.
Minimal Activity License
If your taxable sales at any given location are more than $3,000 but less than $10,000, you are required to obtain a minimal activity license from the county, and if applicable, the city of your location. The minimal activity license is subject to an annual $15 fee and must be renewed each year.
Minimal Activity Licenses are payable in our office located at:
223 Associates Boulevard
Alcoa, TN 37701
Standard Business License
If you are located in Tennessee and are subject to the business tax (that is, your taxable sales are $10,000 or more), you must obtain a standard business license from your county clerk before conducting business. If you are located in a city that imposes the business tax, you must also obtain a license from your city official. If your business has multiple locations, you must have standard business licenses for each location. The licenses must be displayed and are nontransferable.
You must pay an initial $15 fee for each license obtained. The license will expire 30 days after your return is due, but will be automatically renewed after you have filed your return and remitted the tax due to the Department of Revenue.
A taxpayer with a location within the limits of a Tennessee city that has enacted the business tax, must file two (2) returns for that location - one return for the city, and one return for the county.