Business Licenses

CITY OF CHATTANOOGA BUSINESS LICENSING

The City of Chattanooga is permitted to collect a tax on the privilege of conducting a business in the corporate city limits. This is based upon the rules and regulations established by T.C.A. 67-4-7 et seq.

A business license does not permit operation unless properly zoned and/ or in compliance with all other applicable state, county, or city laws, rules and regulations. Also, as required by T.C.A 39-17-1801 et seq., businesses must comply with all provisions of the Tennessee Non-Smoker Protection Act.

Additional permits may be required as set forth by the City of Chattanooga Code of Ordiances. It is the responsibility of the owners, officer’s partners, or members of a business to keep up with law changes.

View the Tennessee Code Annotated

View the Tennessee Department of Revenue Business Tax Guide

View the Tennessee Department of Revenue Franchise & Excise Tax Guide

View the Tennessee Department of Revenue Sales and Use Tax Guide

View the City of Chattanooga Code of Ordinances

View the City of Chattanooga Business Information Guide

View Instructions for Renewing a Business License

View Information on Personal Property Tax

View Information on Closing your Business

View Information on Obtaining a Short Term Vacation Rental Permit

View Information on Occupancy Tax for Short Term Vacation Rental

---------------------------------------------------------------------------------------------------------------------

*IMPORTANT NOTICE AS OF MAY 29TH 2018

Business licenses will no longer be mailed out when they are renewed. Renewed business license copies will now be electronically sent to a taxpayer’s TNTAP account via the message portal 48 hours after the city of Chattanooga receives record of tax clearance from the Tennessee Department of Revenue. For questions on using your TNTAP account call (615) 253-0600 Ext. 1.

Business licenses are available to be emailed or mailed to the authorized representatives of the business by request only. To make a request to receive either an electronic PDF copy of your business license emailed, or a hard copy mailed to the address on file please email busl@chattanooga.gov or fax (423) 643-7278 with the following information. Please use the subject line BUSINESS LICENSE COPY REQUEST. Please list the name of the business, physical address where it is located, and provide the tax ID that the business license was filed under. This would be a SSN (Social Security Number) or ITIN (Individual Taxpayer Identification Number) for all Sole Proprietors and or Marital Joint ownerships, and would be an FEIN (Federal Employer Identification Number) for all Estates, Trusts, Partnerships, LLC’s, and or Corporations. A business license will only be provided when the information given matches that which is currently on record.

If any change in business information occurs whether that is a change of name, physical address, mailing address, officer change, or contact change the business is required to promptly notify the Tennessee Department of Revenue by updating their Tennessee Taxpayer Access Point (TNTAP) business tax profile. In the event of a business sale contact the Tennessee Department of Revenue to determine the procedures needed to be taken to satisfy the needs of the state, otherwise the new owner could be held liable for any tax left unpaid. To contact the Tennessee Department of Revenue about this type of inquiry please call (615) 253-0600 Ext 4.

At any time, a business has ceased operations, the business is required to notify the Department of Revenue within 15 days of closing by filing and paying all applicable taxes that apply to the business.

Thank you for your cooperation and understanding,
The City of Chattanooga Treasury Office

---------------------------------------------------------------------------------------------------------------------

OBTAINING A CITY OF CHATTANOOGA BUSINESS LICENSE

Business License Application

Business License Applications can either be mailed or brought in person to the Office of the City Treasurer located inside City Hall. Business License Applications sent via email will not be processed. The initial Business License registration fee is $15.

Please Make Payments To:

City of Chattanooga
Office of the City Treasurer
101 E 11th Street, Room 100
Chattanooga, TN 37402-4285
Phone number: (423) 643-7262

*All businesses required to have a City of Chattanooga Business must also have a Hamilton County Business License. For information on obtaining a Hamilton County Business license please call (423) 209-6500.

----------------------------------------------------------------------------------------------------------------------

Tennessee Department of Revenue Contact Information

----------------------------------------------------------------------------------------------------------------------

Pay Property Taxes

Pay Sewer Fees

Business License Forms

City Treasurer's Office
101 East 11th Street Suite 100
Chattanooga, TN 37402 (map)
(423) 643-7262

Tanikia Jackson, Interim City Treasurer
E-mail:
tjackson@chattanooga.gov

Sharon Morris, Assistant Treasurer
E-mail:
smorris@chattanooga.gov

For inquiries regarding property taxes

423-643-7262 or email ptax@chattanooga.gov

For inquiries regarding sewer fees