Local Taxes & Fees in Tennessee (2026)
7 rules on the books across Tennessee, 6 cities and counties. Select a rule to read the full details.
Severity: Few Restrictions · Light Restrictions · Some Restrictions · Significant Restrictions · Heavy Restrictions
Vacancy Tax
Proposed and adopted vacancy taxes on long-vacant residential units, including reporting requirements, exemption categories, and rates per assessed value.
Business Tax Classification
How LAMC §21.41 classifies businesses for tax purposes (BTRC), including gross-receipts rates, small-business exemption, and how to dispute classification.
Chattanooga
Some RestrictionsChattanooga levies an annual privilege tax on businesses that sell alcohol for on-premises consumption, tiered by…
Read full rule →Franklin
Some RestrictionsEvery vocation, occupation and business that Tennessee law names a taxable privilege owes Franklin an annual municipal…
Read full rule →Hendersonville
Some RestrictionsHendersonville levies the state Business Tax Act privilege tax on every taxable vocation, occupation, and business in…
Read full rule →Knoxville
Some RestrictionsA Knoxville business that could be taxed under two or more license-tax categories pays only the highest applicable tax…
Read full rule →Murfreesboro
Some RestrictionsMurfreesboro levies the Tennessee Business Tax Act's privilege tax on businesses, vocations, and occupations operating…
Read full rule →Memphis
Light RestrictionsMemphis does not run its own business-tax classification system: it adopts Tennessee's Business Tax Act by reference…
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