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.