A Tennessee business license checklist
What steps do I take to get a Tennessee business licensed?
Before you pay anything
Settle three facts first, because every fee and every form downstream depends on them: the entity, the trade, and the address.
The entity decides whether the Secretary of State has a filing for you. The trade decides whether a state board has an exam for you. The address decides which county clerk, and whether a city clerk joins the stack.
Write the three answers down before touching a portal. The full map of the layers is how to get a Tennessee business license, and the entity-versus-license split is does an LLC need a business license.
$15The Department of Revenue states a $15 business license registration fee must be paid to the county and/or municipal clerk for each new business. — Tennessee Department of Revenue, retrieved 2026-09-29
The state filings, in order
Check these off in order, because each one feeds the next.
First, if you are forming an entity, file the Articles of Organization on form SS-4270 with the Secretary of State. The fee is $50 per member, minimum $300, maximum $3,000, filed through the TNCaB portal.
Second, register the business tax account through TNTAP. The Department of Revenue allows up to 10 business days for the registration, so this step starts the clock for everything local.
Third, contact the county and, inside municipal limits, the city clerk, pay the $15 registration fee to each, and obtain the licenses. In Memphis the pair costs $30 together, and both expire annually on the application anniversary.
| Step | Office | Fee |
|---|---|---|
| Articles of Organization, SS-4270 | Secretary of State | $50 per member, $300 minimum |
| Business tax registration | Department of Revenue, TNTAP | No registration fee stated |
| County business license | County clerk | $15 |
| City business license | City clerk, inside limits | $15 in Memphis |
| LLC annual report | Secretary of State | $300 minimum, $3,000 maximum |
| Business tax return | Department of Revenue | $22 minimum per location |
$50 per memberThe Articles of Organization form SS-4270 states a filing fee of $50 per member, with a $300 minimum and a $3,000 maximum, filed through the Secretary of State. — Tennessee Secretary of State, form SS-4270, retrieved 2026-09-29
10 business daysThe Department of Revenue states TNTAP registration takes up to 10 business days, and the $15 license fee is paid to the clerk after registering. — Tennessee Department of Revenue, retrieved 2026-09-29
The trade layer, by trade
If the trade carries a state credential, it sits on top of the stack above, never instead of it. Tick the one that applies and skip the rest.
An electrician working where the municipality uses the Division of Fire Prevention for permits needs the LLE: a trade exam through Prov, then the $50 application at core.tn.gov, for work under $25,000 per project. A stylist opening a shop needs the $60 personal license, the $150 shop application at core.tn.gov at least three weeks before opening, and a passing inspection, with the county license attached to the application itself.
A lawn care company that sprays needs the C03 certification, the Horticulture, Lawn and Turf license, and the charter with its $200 per year fee and $10,000 bond. A food truck needs the county health department permit, with the application in at least 15 calendar days before opening and a notarized commissary agreement attached. A cleaning business needs none of these, only the stack.
$25,000 per projectThe Board states the LLE license is required in municipalities using the Division of Fire Prevention for permits, covers work under $25,000 per project, and costs $50 to apply. — Tennessee Board for Licensing Contractors, retrieved 2026-09-29
$150The Board states the initial cosmetology shop application is filed at core.tn.gov at least three weeks before opening for a $150 fee, with the local business license attached. — Tennessee Cosmetology and Barber Examiners Board, retrieved 2026-09-29
15 calendar daysTennessee's food rules require the permit application at least 15 calendar days before opening, and Shelby County requires a notarized commissary agreement. — Tennessee Department of Health, Chapter 1200-23-01, retrieved 2026-09-29
The city extras to check locally
Three city-level items refuse to generalize, so each one is a phone call before it is a checkbox.
The certificate of occupancy: Memphis requires one for businesses within Memphis and Shelby County, issued by Construction Enforcement through the Develop 901 portal, with an application and inspection.
The city's own trade permits: Knoxville requires a registration through its Plans Review and Inspections Office for anyone applying for a permit, occasionally in conjunction with a State of Tennessee license, and runs a $200 mobile food unit permit that Memphis does not.
The vending rules: Memphis requires transient vendors to obtain both a Transient Vendor License and a Transient Vendor Permit from the Shelby County Clerk's Office, which most storefront trades never meet.
The City of Memphis states a Certificate of Occupancy is required within Memphis and Shelby County, issued by Construction Enforcement through the Develop 901 portal. — City of Memphis, retrieved 2026-09-29
$200The City of Knoxville states permit applicants must hold a registration based on qualifications, sometimes alongside a State of Tennessee license, and its mobile food permit is $200 initially. — City of Knoxville, Business License and Tax Office, retrieved 2026-09-29
The calendar after opening day
Four dates run the business after the doors open, and none of them sends a reminder you can rely on.
The local license anniversary: Memphis licenses expire on the application anniversary each year, renewed through the county clerk. The annual report: $300 minimum for an LLC, filed with the Secretary of State. The business tax return: due the 15th day of the fourth month after the fiscal year ends, April 15 for a calendar-year business, with the $22 minimum per location.
The closing date, if it comes: Memphis's closing steps include a final business tax return within 15 days of closing, with any tax due paid. A walked-away business that never files the final return keeps generating obligations. The worked example of the whole sequence is one Memphis business, three licenses, and the fee totals are what Tennessee business licenses cost.
15 daysThe City of Memphis states licenses expire on the application anniversary, and closing requires a final business tax return within 15 days with a $22 minimum. — City of Memphis, retrieved 2026-09-29
Questions
Which office do I visit first as a Tennessee business?
It depends on the entity. An LLC or corporation files with the Secretary of State first; every business, entity or not, registers the business tax account through TNTAP before the county clerk issues the license.
Does this checklist apply outside Memphis?
The state steps apply everywhere in Tennessee. The Memphis figures are the documented example: check your own county clerk for the license counter and your own city for permits like Knoxville's $200 mobile food unit fee.
How long does the whole stack take?
The two state clocks are the Department of Revenue's up-to-10-business-day registration and the food rules' 15 calendar days before opening for a food business. The inspection steps, the cosmetology shop's and the certificate of occupancy, follow within days of their applications.
What single date causes the most trouble?
The license anniversary. Memphis licenses expire on the application anniversary each year, and the renewal runs through the county clerk. A business that opened on a forgotten date in March discovers the lapse in March the following year.
Is the $22 the business tax rate?
No, it is the floor. The Department of Revenue states every Class 1-4 and 5B taxpayer must pay at least a minimum tax of $22 per location, with rates above that set by classification and retailer or wholesaler status.