Business License and Taxes

Businesses which operate within White House city limits are required to obtain a business license.  There is a $15 licensing fee due when the license is issued.  Annual returns must be filed with the State of Tennessee Department of Revenue.  The City of White House cannot accept or process your annual return or payment.  Likewise, if a business closes, a final report must be filed with the State of Tennessee.  Changes in address may be reported to the City of White House.
 

Please consult the State of Tennessee, Business Tax Guide for more details on business taxes including classification, tax rates, tax periods, due dates and delinquency dates by class. 

Business License Application Form

Business Tax Reporting Form

The table below shows retail and wholesale rates, tax periods, due dates, and delinquency dates by class.

Class

Retail

*Wholesale

Tax Period

Tax Report Due Date

Tax Report Delinquent Date

1A

1/10 of 1%--.001

1/40 of 1%--.00025

Jan 1 – Dec 31

Jan 1

Mar 1

1B & 1C

1/10 of 1%--.001

3/80 of 1%--.000375

Jan 1 – Dec 31

Jan 1

Mar 1

1D

1/20 of 1%--.0005

N/A

Jan 1 – Dec 31

Jan 1

Mar 1

2

3/20 of 1%--.0015

3/80 of 1%--.000375

Apr 1 – Mar 31

Apr 1

Jun 1

3

3/16 of 1%--.001875

3/80 of 1%--.000375

Jul 1 – Jun 30

Jul 1

Sep 1

4

1/10 of 1%--.001

N/A

Oct 1 – Sep 30

Oct 1

Dec 1

*Wholesale gross receipts must exceed 20% of total gross receipts in order to qualify for wholesale rates.  Wholesale rates only apply to wholesale activity. 

Exemptions

The following exemptions require completion of an exemption form which may be obtained from the City’s Tax Clerk:

Total Blindness

-Must own less than $2,500 of unencumbered property

-Must own less than $2,500 of business capital

Disabled Veterans

-Must own less than $2,500 of unencumbered property

-Must own less than $5,000 of business capital

Other Exemptions

-Business Gross Sales of less than $3,000 per year