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1. How do I register?

Business owners should contact the City at (423) 989-5500 for registration information or may register electronically using the Tennessee Department of Revenue's Online Services. All businesses required to submit tax returns and payments must do so electronically. To register for the Business Tax Online Services, a TN.gov account must be created. Accounts allow information to be entered, stored, and managed for accessing TN.gov services. Once a TN.gov account is created, services can be added or removed at any time. If you currently use Sales and Use Tax online, the County and City Business Tax service can be added to your TN.gov account and utilize the same login/password for both applications. There is no charge for creating a TN.gov account or for using the Business Tax online filing service. A $15.00 registration fee is required for all new businesses having standard business licenses and must be paid before the initial license is issued. Businesses having minimal activity licenses are also required to pay a $15.00 initial fee and $15.00 annually to renew their licenses.

2. Who to Contact for Help with Registration?

Business owners should contact the City at (423) 989-5500 for information about getting a business license. For questions on tax law, filing and paying business taxes, and other account related issues, please contact the Tennessee Department of Revenue at (615) 253-0600 (Nashville-area and out-of-state) or (800) 342-1003 (toll-free in Tennessee).

3. Who to Contact for Help with Business Tax Online Services:

For questions about Business Tax Online Services or assistance with online filing, please contact the Tennessee Department of Revenue at (615) 253-0704. For technical Assistance, please contact (866) 368-6374 (toll-free in Tennessee).

4. Who will issue the business tax license?

Sullivan County, Tennessee and City of Bristol, Tennessee staff issue business licenses, or online if done on the state website. 

5. Will businesses receive annual license renewal mailings?

Taxpayers no longer receive annual license renewal forms in the mail. To renew existing business licenses, taxpayers must first file their annual City business tax return with the Tennessee Department of Revenue and pay the tax due. Once the return and payment are processed and posted to the taxpayer's account, the information is made available for the City that a renewal business license can be issued.

6. Who issues licenses to contractors that are doing business outside the county and/or city where they are domiciled?

City staff is responsible for issuing the business tax license if the contractor is doing business within the City. Contractors living outside Tennessee with no state business location must have a state business account number to report sales in counties where sales fall between $10,000 and $50,000. They must also obtain a Sullivan County license if they have a business location in the County where sales exceed $50,000. They also must obtain a City business license if the contractor has $50,000 or more in sales for the tax reporting period.

7. What is the filing deadline for Business Tax Returns?

Returns are due the 15th day of the fourth month following the end of your fiscal year.

8. If I file late, how are the penalty and interest rates taxed?

An electronic payment or return is considered timely if it is filed on or before 11:59:59 PM on the due date of the return. If a return is filed late, a penalty of 5% of the tax for each 1 to 30 day period for which tax is delinquent must be paid, with the total penalty not to exceed 25% of the tax. The minimum penalty is $15.00 regardless of the amount of tax whether or not tax is due. If filed late, compute interest at 7.25% per annum on the tax.

9. Do amended returns cancel previous transactions?

No. Figures from an amended return replace amounts reported on the original return. Any payment filed with the original return will be applied to the amended return. If the liability on the amended return is greater that the amount originally reported, only the difference must be paid. If the amount on the amended return is less than what was originally reported, do not submit a payment with the amended return. A credit will be applied to the business tax account.

10. How do I close a business tax account?

A business tax return marked final must be filed in order to close out the account. The final business tax return must be filed with the Tennessee Department of revenue and any tax that is due must be paid (minimum of $22.00). Businesses holding minimal activity licenses that do not file tax returns must notify City staff at (423) 989-5500 or the Department of Revenue that the business is closed.

11. If a taxpayer has multiple locations in the City, can it consolidate the locations into one return?

Yes, if a taxpayer has multiple locations in the City, the taxpayer must make a request to the Commissioner of Revenue to file a consolidated return. Even if approval is granted to file a consolidated return, each location's gross receipt must be accounted for separately on the consolidated return, and a separate license must be obtained for each location.

12. Is the information that must be provided to the State of Tennessee confidential?

Yes, Pursuant to Tenn. Code Ann. 67-1-1702, returns, tax information, and tax administration information shall be confidential and, except as authorized by Tenn. Code Ann. 67-1-1701 et seq., not officer or employee of the Tennessee Department of Revenue or of any office of a district attorney general or any state or local law enforcement agency, and no other person, or officer or employee of the state, who has or had access to such information shall disclose any such information obtained by such officer or employee in any manner in connection with such officer's or employee's service as an officer or employee.