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Hendersonville, TN Local Taxes & Fees: Business Tax Classification (2026)

Some Restrictions
Compiled from the official code textEditor Martyn O'NeillLast verified August 2026

Key Facts

Governing act
TN Business Tax Act rates
Contractor/exterminator minimum
$15 per year
License required
Before operating
Issued by
City Recorder

Summary

Hendersonville levies the state Business Tax Act privilege tax on every taxable vocation, occupation, and business in the city and requires a privilege license before operating.

There is hereby levied on all vocations, occupations, and businesses declared by the general laws of the state to be privileges taxable by municipalities, an annual privilege tax in the maximum amount allowed by state laws. The taxes provided for in the state's "Business Tax Act" (Tennessee Code Annotated, Section 67-4-701, et seq.) are hereby enacted, ordained, and levied on the businesses, business activities, vocations, or occupations doing business or exercising a taxable privilege as provided by said Act, in the City of Hendersonville, Tennessee, at the rates and in the manner prescribed by the said Act, with the exception of the minimum payment of tax for exterminators and contractors. The minimum payment of tax for exterminators and contractors will be fifteen dollars ($15.00) per annum. The proceeds of the privilege taxes herein levied shall accrue to the general fund.

(Ord. 1970-10, May 1970, as amended by Ord. 1971-6, July 1971)

View official code

Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 4).

Full Breakdown

City Code Section 5-401 levies an annual privilege tax on every vocation, occupation, and business the state's Business Tax Act (T.C.A. Section 67-4-701 et seq.) makes a taxable municipal privilege, collected at that Act's rates except that exterminators and contractors pay a flat $15 minimum instead. Section 5-402 then bars exercising any such privilege in the city without a currently effective privilege license issued by the City Recorder once regulatory provisions are met and the tax is paid.

Violations & Fines

Exercising a taxable business privilege without a current license is unlawful; the Recorder withholds the license until the applicant meets regulatory provisions and pays the appropriate privilege tax.

Frequently Asked Questions

Do I need a license to operate a business in Hendersonville?
Yes. Section 5-402 requires a currently effective privilege license from the City Recorder before exercising any taxable business privilege.
Is there a flat minimum tax for contractors?
Yes. Contractors and exterminators pay a flat $15 minimum per year instead of the standard Business Tax Act rate.

Sources & Official References

Other rules in Hendersonville

All Hendersonville rules

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