Gross Receipts & Business Tax Rules in New South Memphis

Taxation and Finance Tennessee 3 Minutes Read · published February 08, 2026 Flag of Tennessee

Overview

Small businesses operating in New South Memphis, Tennessee must follow local and state business tax rules that affect registration, returns and recordkeeping. The City of Memphis code contains provisions relevant to municipal business taxes and licensing; consult the codified ordinances for local authority.[1] The City of Memphis Revenue Division administers local collection and licensing processes for businesses within Memphis city limits.[2] Tennessee state law also imposes a business tax on gross receipts in many cases; the Tennessee Department of Revenue publishes statewide business tax rules and filing requirements.[3]

Penalties & Enforcement

Enforcement is shared between the City of Memphis Revenue Division and municipal code enforcement officers for licensing and local tax compliance.[2] Specific monetary fines, escalation amounts and exact time limits for appeals are not specified on the cited pages and must be confirmed on the controlling ordinance or administrative rule.[1][3]

  • Fines: not specified on the cited page.
  • Escalation: first, repeat and continuing offence procedures not specified on the cited page.
  • Non-monetary sanctions: notices to comply, suspension or revocation of local business license, and referral to municipal court or collection are enforcement tools commonly used; specific remedies are referenced in local code.[1]
  • Appeals and review: procedures and time limits for administrative review or appeal are not specified on the cited pages; consult the ordinance or administrative rules cited below.[1]
Contact the City of Memphis Revenue Division for official enforcement procedures.

Applications & Forms

Registration and filing may require a city business license application and state business tax registration. Official forms, filing portals and instructions are published by the City of Memphis Revenue Division and the Tennessee Department of Revenue.[2][3]

  • City business license: forms and online portal—see the City of Memphis Revenue Division pages.[2]
  • State business tax registration: forms and instructions on the Tennessee Department of Revenue site.[3]
Keep copies of annual returns and gross receipts records for at least three years or as specified by law.

Common Violations

  • Operating without a required local business license.
  • Failing to file accurate gross receipts declarations.
  • Late payment or failure to remit required taxes.

Action Steps

  • Confirm whether your activity requires a City of Memphis business license and obtain the application from the Revenue Division.[2]
  • Register for Tennessee business tax accounts if required by state rules and file on the state schedule.[3]
  • If cited or assessed, follow the notice instructions and contact the Revenue Division for appeal deadlines and payment options.[2]

FAQ

Do small businesses in New South Memphis pay a city business tax?
Businesses in New South Memphis fall under Memphis city taxation and licensing rules; whether you owe a local business tax depends on activity and gross receipts thresholds in the city code and state rules. See the cited city and state pages for details.[1][3]
Where do I register my business for local and state taxes?
Register with the City of Memphis Revenue Division for local licensing and with the Tennessee Department of Revenue for state business tax registration as applicable.[2][3]
How are gross receipts calculated for business tax?
State guidance defines gross receipts rules for Tennessee business tax; local rules may reference state definitions or provide local clarifications—consult the Department of Revenue and city code.[3][1]

How-To

  1. Determine whether your business activity requires a Memphis business license by checking the City of Memphis code and Revenue Division guidance.[1][2]
  2. Register with the Tennessee Department of Revenue for business tax accounts if your gross receipts meet state thresholds.[3]
  3. File required returns on time and keep clear gross-receipts records to support filings and respond to audits.
  4. If assessed or cited, follow the notice instructions promptly and contact the City of Memphis Revenue Division to learn appeal or payment options.[2]

Key Takeaways

  • New South Memphis businesses follow Memphis city rules plus Tennessee state business tax law.
  • Register early, file accurately and retain records to reduce enforcement risk.
  • Contact the City of Memphis Revenue Division and the Tennessee Department of Revenue for official forms and procedures.[2][3]

Help and Support / Resources

  1. [1] City of Memphis Code of Ordinances (Municode)
  2. [2] City of Memphis Revenue Division
  3. [3] Tennessee Department of Revenue - Business Tax

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