The City of Sevierville is authorized to collect a tax on the privilege of conducting a business within the city limits. Every business owner must complete an pdf application (31 KB)and pay the $15 fee to obtain a business license. pdf Applications (31 KB)are also available in our office and on the State of Tennessee website at www.tennessee.gov/revenue. A separate county license must be obtained at the Sevier County Court Clerk at (865) 453-5502 or at www.seviercountytn.org.
For a city business license, the pdf application (31 KB)and fee of $15 must be received by the finance department no later than 20 day after commencement of a business. In addition, a business license must be closed out with the State of Tennessee within 15 days after the closing of a business. Extra penalty and interest will accrue upon the opening or closing of a business license, if not recorded in the timeline specified.
The business owner must be able to provide a state sales tax number or a tax ID number. Businesses are divided into one of four classes, depending upon what services or goods the business provides. The rate of retail and/or wholesale tax and the renewal date for each business holding a city license will depend upon the class in which they are placed, and range from 1/10 to 1/40 of 1% of taxable sales.
The business owner will pay to the State of Tennessee the gross receipts tax at the end of the license period, and a new license will be issued. A penalty of 5% per month is assessed on the total amount due for any payment that is not made before the delinquent date, up to a maximum of 25% of the original gross tax due. Any business engaged in one of the four classifications will have a minimum tax of $22 yearly.
Transient Vendor Business License
“Transient Vendor” refers to any person who temporarily brings merchandise into the city limits for the purpose of selling to the public. Transient vendors shall pay a tax of fifty-five dollars ($50.00 plus a $5.00 recording fee) to the City of Sevierville for each fourteen- day period in which they will be offering merchandise for sale to the public. As with the regular business license, a transient vendors license is also required by the county, which can be obtained from the County Clerk at the Sevier County Court House (865) 453-5502.
The same application that is used for the regular business license is also used for acquiring a transient vendors license, and can be obtained from City Hall, or downloaded from this web site.