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

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

Key Facts

Tax basis
Tennessee Business Tax Act
Effective date
June 1, 1971
Revenue destination
City general fund
Rate source
Set by state Act, not City

Summary

Murfreesboro levies the Tennessee Business Tax Act's privilege tax on businesses, vocations, and occupations operating in the City, collected at state-set classification rates.

Effective on and as of June 1, 1971, the taxes provided in Chapter 387 of the Public Acts of Tennessee, 1971, and any amendments thereto, known as the "Business Tax Act," are hereby levied on the business, business activities, vocations, or occupations doing business or exercising a taxable privilege as provided by said Act in the City at the rates and in the manner prescribed by said Act. The proceeds of the privilege taxes herein levied shall accrue to the City's general fund.

(Ord. of 12-17-31 § 1; Code 1949, Ch. 14 § 2; Ord. of 07-15-71 §§ 1—3)

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 18 Update 1).

Full Breakdown

Since June 1, 1971, Murfreesboro imposes the taxes established by Chapter 387 of the 1971 Tennessee Public Acts, the state Business Tax Act, on every business, business activity, vocation, or occupation doing business or exercising a taxable privilege within the City. Rates and classification follow the state Act rather than a locally set schedule, and proceeds go into the City's general fund.

Violations & Fines

Delinquent or unpaid business tax is certified and collected the same way as delinquent state and county taxes under Tennessee Code Title 67, Chapter 5, with penalty and interest applied.

Frequently Asked Questions

Does Murfreesboro set its own business tax rates?
No. The City levies the tax at the rates and in the manner prescribed by the state's Business Tax Act, not a locally created rate schedule.
What happens if a Murfreesboro business tax goes unpaid?
It is certified and collected the same way as delinquent state and county property taxes under Tennessee Code Title 67, Chapter 5.

Sources & Official References

Other rules in Murfreesboro

Parking Rules: Street Parking LimitsSome RestrictionsNoise Ordinances: Decibel LimitsSome RestrictionsParking Rules: EV ChargingLight RestrictionsParking Rules: Abandoned VehiclesSome RestrictionsParking Rules: Loading ZonesSome RestrictionsParking Rules: Commercial & Oversized VehiclesSignificant Restrictions

All Murfreesboro rules

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