Business Tax and Permits
Business Tax & Permits
The goal of the 2013 Uniformity and Small Business Relief Act is to make life easier for taxpayers, but it also means some changes to the business tax, starting January 1, 2014. Businesses with questions may call our office at 865-457-6228 or the Tennessee Department of Revenue at 865-594-6101 or 800-342-1003. Renewals may also be processed online.
Businesses applying for a New Business License will still need to apply for the initial license with the County Clerk.
The County Clerk will also continue to be responsible for issuing licenses to transient vendors and owners, managers, operator, or promoters of antique malls, flea markets, craft shows, antique shows, gun shows, and auto shows.
In Anderson County, most businesses must obtain a business license and report their gross receipts to the Department of Revenue on a yearly basis.
After the first 30 days of operation, a new business has an additional 30 days to obtain a license. The fee for a business license is $15.00. Applications can be completed in the County Clerk’s office or by mail.
To receive an application, please call the office at 865-457-6229 . We will be glad to answer questions or mail an application. The completed application and $15 fee can be returned by mail to:
Jeff Cole, Anderson County Clerk
100 N Main Street, Room 111
Clinton, TN 37716-3690
Att. Business Tax Deputy Clerk
Note: When a business closes or transfers ownership, the owner must close out that business license with the Tennessee Department of Revenue 865-594-6100, or 800-342-1003 and any outstanding taxes must be paid in full. If this step has not been completed, the new owner can be liable for the outstanding taxes that were incurred by the previous owner.
PAWNBROKER & PLEDGE LENDER LICENSE
The County Clerk receives and approves applications for Pawnbrokers and title Pledge Lenders. The eligibility process for such a license is established in the State Code.
The law requires that the license be obtained from the County Clerk in the county where the establishment is to be operated.
Procedure for a Pawn Broker Application:
- Complete Application/Petition (Download License Application)
- Obtain a CPA’s unaudited statement regarding assets.
- (Must have $75,000 readily available to use in business)
- Obtain Certificate(s) of good moral charter from law enforcement agency for each person listed in petition
- Proof of good moral character (citizen certificate and oath part of petition) for each person listed
- Submit fee of $50.00 in certified funds or cash payable to the County Clerk. This fee is not refundable
- Applicant must purchase a business license(Class 3, Code 5932)and submit a catastrophe insurance policy on contents and/or pledged pawn stubs-payable to County Clerk (as loss payee)
Beer Permits Requirements:
- Applicants applying for Beer Permit in Anderson County must be 21 years of age. The applicant must have a background check done upon applying for the Beer Permit. A fee of $250.00, which is non – refundable, will be paid when returning the application.
- The applicant must provide a picture of the establishment, plat map with footage on statement and 1 copy notarized of the application. Finger prints are required by the Beer Board and will be administrated by a TBI contractor. The cost is to he paid by the applicant. These are to be turned into the County Clerk office 20 days prior to the next Beer Board meeting which meets on the second Tuesday of the month.
- The establishment must be 810 feet from a Church, School or Public Gathering Place. There will be a $100.00 Privilege Tax to be paid by January 1 of each year. In the case of beer applicant in the middle of year this tax will be prorated.
Regulations and Violations:
1. Beer Permit Holders having patrons with any alcoholic beverages in parking lots or none designated areas will be summons to appear before Anderson County Beer Board.
2. Operating Hour:
Monday thru Saturday hours: 6:00A.M. to 2:00A.M.
Sunday hours: 12:00 P.M. to 2:00A.M.
ALL PATRONS OFF PREMISES AT 2:00A.M.
1. First Offense: Written & Verbal reprimands or Fines of $250.00 up to $1,500.
2. Second Offense: 10 days suspension of beer sales (Calendar Days) or $500.00 up to $1,500.00
3. Third Offense: Permanent revocation of beer permit
(See procedure for Miscellaneous Receipt)