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Find a Vaccine Location Near You. To schedule an appointment, call For more information, visit the Rutherford County Health Department website.


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Forms of Acceptable Payment Did you Know? Murfreesboro N Maple St. Smyrna I St. Eagleville Eagleville City Hall S. s for businesses are renewed automatically each year by mail once required taxes are filed and paid to the Tennessee Department of Revenue.

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Businesses holding this do not file and pay business taxes to the Tennessee Department of Revenue. Please note that if your business is located within the city limits of Murfreesboro, Smyrna, LaVergne, or Eagleville, you must also obtain a city business tax from the respective city recorder's office.

You would also be subject to paying business taxes for each city to the Tennessee Department of Revenue in the same way as described above. State law exempts certain businesses from licensing and required business tax payments. Manufacturers selling their products from their manufacturing location only are generally exempt from business tax as well. Visit the Department of Revenue's website at www.

Once completed, the form provides the information necessary to create a record of your business; classify the business; and issue a. Our staff will help you determine which business tax classification is necessary as part of your registration.

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Please contact the Business Tax Department in the office of the Rutherford County Clerk at if you would like more information about this topic or visit the Department of Revenue's website at www. As of January 1,Business tax returns will now be filed with the Tennessee Department of Revenue www. For more tax information, call toll free out-of-state or for the Nashville area. Once you receive your businessstate law requires that you display your current in your place of business.

Every business owner must keep and preserve records showing the the gross amount of sales tax owed to the State of Tennessee and the amount of gross receipts taxable under the Business Tax Act. All such books and records shall be open to inspection at all reasonable hours to the County Clerk or other proper tax collecting official or any person duly authorized by the State or County Clerk. All such books and records shall be maintained by the taxpayer for a period of three 3 years.

Tennessee Code Annotated states the following with regard to termination of a business: If any person liable for any tax, penalty or interest levied hereunder shall sell out the person's business or stock of goods, or shall quit the business, the person shall make a final return and payment within fifteen 15 days after the date of selling or quitting the business.

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The person's successor, successors, or ass, if any, shall withhold sufficient of the purchase money to cover the amount of such taxes, interest and penalties due and unpaid until such former owner shall produce a receipt from the County Clerk in the case of counties, and proper city collector in the case of cities, showing that they have been paid, or a certificate stating that no taxes, interest or penalties are due.

If the purchaser of a business or stock of goods shall fail to withhold the purchase money as above provided, the purchaser shall be personally liable for the payment of the taxes, interest and penalties accruing and unpaid on of the operation of the business by any former owner, owners, or ass.

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Nothing in this section shall apply to any e transferring a business from one location to another, within the same municipality, on a one-time basis during any annual taxable period. Succeeding transfers by the same e, within the same annual taxable period, shall be subject to a final return and payment within fifteen 15 days, plus a new minimum business and recording fee for the new location.

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If you are terminating your business please contact the Tennessee Department of Revenue at or at www. Once you have obtained a businessyou will automatically receive a renewal form at the end of the fiscal year for your specific business classification. The renewal form is also the form used to assess your gross receipts for business taxes.

It is the duty of every business owner to keep and preserve records showing the gross amount of sales tax owed to the State of Tennessee, and the amount of gross receipts taxable under the Business Tax Act, and other books of as may be necessary to determine the amount of business tax to be collected.

Is a privilege tax on the occupancy of any rooms, lodgings, or accommodations furnished to transients by a hotel, inn, tourist court, tourist cabin, campground motel, or any place in which rooms, lodgings, or accommodations are furnished transients for a consideration in Rutherford County. Is due by the 20th of each month following the month for which report is due.

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