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City of Morristown BEER LICENSE
Licenses Information
Any establishment that sells beer and operates within the corporate limits of the City of Morristown must maintain a Beer License, which is issued in accordance with City ordinances.
The licensing process:
1. Vendor completes an application and submits it to the Tax Office along with a $250 non-refundable application fee.
2. The following inspections and investigations are to be completed by the city:
Police background investigation
Building Division inspection
Fire Department inspection
Health Department inspection
3. Applicant or representative must obey the provisions set forth in the license.
4. Application is placed on the agenda of the next regularly scheduled City Council meeting.
5. City Council approves or denies the application. If approved, the license is valid for one year. Annual renewal fees are $100. A privilege tax of $100 or prorated amount from time of issue is also collected.
Beer Licenses are subject to review. They are also subject to new laws or ordinances affecting the establishment or the license.
BUSINESS TAX LICENSE
The City of Morristown, in accordance with Tennessee’s Business Tax Act, requires the owners/directors of all new businesses, businesses changing their corporate structure, businesses undergoing a change in ownership, and/or businesses purchasing an existing business to complete an application for a Business Tax License.
The City acts as an agent in the collection of the state-required tax. A separate county license must be obtained as well, through the Hamblen County Trustee, located at the Hamblen County Court House. For a city business license, a five-dollar recording fee and a minimum tax fee of $15 must be received by the Finance Department no late than 20 days after commencement of a business. In addition, a business license must be closed out within 15 days after the closing of a business. Extra penalty will accrue upon the opening or closing of a business license, if not recorded in the timeline specified.
The schedule for payment of the business tax is as follows:
Class Taxable Period Due Date Delinquency Date 1 Jan. 1-Dec. 31 Dec. 31 March 1 2 Apr.1-Mar. 31 Mar. 31 June 1 3 July 1-June 30 June 30 September 1 4 Oct. 1-Sept. 30 Sept. 30 December 1
The business owner must be able to provide a state sales tax number, a social security number or a tax ID number in order to have the application processed. Businesses are divided into one of five classes, depending upon what services or goods the business provides. The rate of retail and/or wholesale tax and the renewal date for each business holding a city license will depend upon the class in which they are placed, and range from 1/10 to 1/40 of taxable sales.
Description of Classes:
1(a) Grocers, food brokers, and gasoline and diesel wholesalers.
1(b) Sellers of building materials and hardware.
1(c) Sellers of farm supplies and nursery stock, service stations’ sales of all items except fuel and motor oil, and non-retail sales of fuel and motor oil.
2 Sellers of any items of tangible personal property not listed elsewhere, including motor vehicles and parts and accessories (except by service stations), clothing (except tailored clothing), home furnishings, appliances, drugs, flowers, advertising specialties, and non-motor fuels such as wood, coal, and LP gas. Restaurants, taverns, and other sellers of prepared food and drink.
3 All non-exempt services, such as real-estate, and certain “specialty shop” businesses, such as delicatessens, tailors, pawn shops, and shops selling candy, antiques, office supplies, stationery, sporting goods, jewelry, tobacco, toys, photographic supplies, gifts, greeting cards, art and architectural supplies, artificial flowers, awnings, bait, coins, fireworks, hearing aids, leather goods and luggage, optical supplies (except for prescription eyewear dispenses by an ophthalmologist or optometrist), orthopedic and artificial limbs, pets, stamps, swimming pools, telescopes, tents, trophies, typewriters, and wigs.
4 Contractors Sellers of livestock, poultry, and other farm products not directly from the farm.
After the business owner has paid the gross receipts tax at the end of the license period, a new license will be issued. A penalty of 5% per month is assessed on the total amount due for any payment that is not made before the delinquent date, up to a maximum of 25% of the original gross tax due. Any business engaged in one of the five classifications will have a minimum tax of fifteen dollars, and a five-dollar recording fee, yearly.
Holder(s) of a business license must comply with applicable zoning regulations of the City of Morristown.
Transient Vendor Business License 'Transient Vendor'refers to any person who temporarily brings merchandise into the city limits for the purpose of selling to the public. Transient vendors shall pay a tax of $50 dollars to the City of Morristown for each fourteen-day period in which they will be offering merchandise for sale to the public. As with the regular business, a transient vendor’s license is also required by the county.
The same application that is used for the regular business license is also used for acquiring a transient vendors license, and can be obtained from City Hall or downloaded from this web site.