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Local Taxes & Fees in Chattanooga, TN (2026)

1 verified local taxes & fees rules for Chattanooga, Tennessee, sourced directly from the municipal code and official government pages.

Verified from official government sources

Business Tax Classification

Chattanooga levies an annual privilege tax on businesses that sell alcohol for on-premises consumption, tiered by business type from $300 private clubs to $2,000+ limited-service restaurants.

Chattanooga Alcohol Sales Privilege Tax

Some Restrictions

Chattanooga City Code § 5-145

It is hereby declared that every person is exercising a taxable privilege who engages in the business of selling at retail in this city alcoholic beverages for consumption on the premises. For the exercise of such privilege, the following taxes are levied for city purposes to be paid annually:(1)Private club - $300.00(2)Hotel and motel - $1,000.00(3)Convention center - $500.00(4)Premiere type t...

Looking for Hamilton County county-wide rules?

County ordinances apply to unincorporated areas and may supplement Chattanooga city rules.

Local Taxes & Fees in Hamilton County