Business Tax Licenses
Under the Tennessee Business Tax Act, most businesses, vocations and occupations operating within the City of Spring Hill are required to obtain a business tax license from both the City of Spring Hill as well as the county business tax office and report gross receipts to the Tennessee Department of Revenue on a yearly basis.
What kind of Business Tax License do you need?
- The Business Tax Standard License is for businesses that gross $100,000 or more annually that are not exempt (see "Exempt" businesses below). To obtain the initial license, remit an application along with $15.00 to the City Business Tax office. Then, at the end of the tax year, a tax return stating annual gross receipts is filed with the Tennessee Department of Revenue. Note that a tax year is not necessarily based on the calendar year but is based on the fiscal year end of the business.
- The Business Tax Minimal Activity License is for businesses that gross more than $3,000 but less than $100,000 annually. No annual tax return is required. The license must be renewed at the end of the fiscal year at both the city and county business tax offices.
Issuance of a business tax license does not permit operation unless properly zoned and/or in compliance with all other applicable state, county or city laws, rules and regulations. All new Spring Hill businesses are also required to complete a Codes Compliance Form and submit it with their Business Tax Registration Application. The Codes Compliance Form is page three of the Business Tax Registration Application.
The following are Exempt from Business Tax:
- Businesses with gross receipts of less than $3,000 annually
- Manufacturers as described in Division D of the SIC - Service (but not tangible property sales) listed under the provisions of T.C.A. and so described in the Division C of the SIC. Exempt services generally include but are not limited to doctors, dentists, veterinarians, attorneys, accountants, schools, religious organizations, insurance agents, loan companies, security exchanges and public utilities. If providers of any exempt service also make sales of tangible personal property and/or taxable services, they are subject to business tax on such sales. If you are unsure of your exempt status, please visit the TN Dept. of Revenue Website.
Obtain a Business Tax License:
To obtain a business tax license, please complete a Business Tax Registration Application and submit it to the Spring Hill Business Tax office with payment for the $15.00 license fee. This application and payment can be mailed to:
This application and payment can also be submitted in person from 8:00 AM to 4:30 PM, Monday through Friday at the Spring Hill City Hall located at 199 Town Center Parkway, Spring Hill, TN 37174.
County Business Tax License Also Required
You are also required to obtain a business tax license with the county where your business/job is located. Spring Hill is located in both Maury County and Williamson County. Please contact the appropriate County Business Tax office for the location or your business/job. The contact information for both county business tax offices is located in the right margin of this page.
Business Tax License Renewal/Business Tax Payment
Minimal Activity Business Licenses are renewed by paying a $15.00 renewal fee to the city and county business tax offices each year. Business Tax Standard Licenses are renewed by submitting a business tax return and payment to the TN Dept. of Revenue each year. Business Tax payments must be submitted through the Tennessee Tax Payer Access Point - TNTAP.
Closing Your Business Tax Standard Account/License/Location(s)
Step #1: When your business closes, you will logon to TNTAP, click on Business Tax, and then click on Close Account.
Closing only one specific location - If you have multiple locations, you can close just one specific location, and leave your business tax account open along with any other active locations. If you are closing just one specific location, the location ID will still show up on your next business tax return. You must report all earnings made from this location from the start of the tax period through the day you close the specific location, on the tax return that covers the date you closed the specific location.
If you are closing your entire business - If you are closing every location - you can close all locations and close the entire business tax account. If you are closing down the entire business, then you will file a final or last business tax return and payment, and then click on Close Account.
Step #2:Once your business tax account or location has been closed, you must notify the County Property Assessor's office so that your business can be removed from the City and County Personal Property Tax Rolls. Call these numbers:
Williamson County Personal Property Tax: (615) 790-5708
Maury County Personal Property Tax: (931) 375-4021
Closing Your Business Tax Minimal Activity License