Local Taxes & Fees in Memphis, TN (2026)
2 verified local taxes & fees rules for Memphis, Tennessee, sourced directly from the municipal code and official government pages.
Verified from official government sources
Vacancy Tax
Memphis doesn't levy a formal vacancy tax, but Code § 9-94-3(D) requires a $200 non-refundable annual registration fee per parcel for any single-family or condo property declared vacant, abandoned or tax-delinquent, paid by the mortgagee, on top of a separate $50-per-violation penalty for failing to register.
Memphis Vacant Property Registration Fee
Significant RestrictionsMemphis Code §§ 9-94-2, 9-94-3(D)
Sec. 9-94-2. Pursuant to the authority of T.C.A. § 6-54-113 and in addition to the requirements of section 9-94-3 set forth herein, the City of Memphis or its designee shall establish a vacant property registry and require registration by the mortgage holder of single family residential real property, including condominiums within the City of Memphis upon notice of vacancy, abandonment (vacancy...
Business Tax Classification
Memphis does not run its own business-tax classification system: it adopts Tennessee's Business Tax Act by reference and layers on two local rate carve-outs for contractors. The city treasurer, as collector of licenses and privileges, applies the state's classification schedule, with a local minimum cut to $15.00 per year for contractors.
Memphis Business Tax Act Classification
Light RestrictionsMemphis City Code §§ 5-12-3, 5-12-4
The privilege taxes provided for in T.C.A. § 67-5801 et seq., known as the Business Tax Act, are levied on the businesses, business activities, vocations or occupations carried on in the city at the rates and in the manner prescribed by such act, effective as of June 1, 1971... The taxes provided for in the Business Tax Act are amended by changing the rate for public road contractors from the m...
Looking for Shelby County county-wide rules?
County ordinances apply to unincorporated areas and may supplement Memphis city rules.
Local Taxes & Fees in Shelby County →