Business Licenses

Under the Tennessee Business Tax Act most businesses, vocations, and occupations operating within the City of Loudon are required to obtain a business license from both the City of Loudon as well as Loudon County and report gross receipts to the TN Department of Revenue on an annual basis.

What Kind of Business License Do You Need?

For businesses that gross more than $3,000 and less than $100,000 annually. To obtain the initial license remit an application along with $15.00 to the Customer Service Center or mail to City of Loudon; PO Box 189; Loudon, TN 37774. No annual tax return is required. The license must be renewed at the end of the fiscal year end of the business. Click Here for Minimal Activity Business License Application

For businesses that gross more than $100,000 annually that are not exempt (see “Exempt” businesses below). To obtain the initial license remit an application along with $15.00 to the Customer Service Center or mail to City of Loudon; PO Box 189; Loudon, TN 37774. Then at the end of the business tax year, a tax return stating annual gross receipts is filed with the Tennessee Department of Revenue. Note that a tax year is not necessarily based on the calendar year but is based on the fiscal year end of the business. Click Here for Standard Business License Application

All home-based businesses are also required to complete a Business Use Zoning Certification & Determination form and submit along with their application. Click Here to Complete a Zoning Request Letter

• Businesses with gross receipts of less than $3,000 annually
• Manufacturers as described in Division D of the SIC
• Service (but not tangible property sales) listed under the provision of TCA and so described in the Division C of the SIC. Exempt services generally include but are not limited to doctors, dentists, veterinarians, attorneys, accountants, schools, religious organizations, insurance agents, loan companies, security exchanges and public utilities. If providers of any exempt service also makes sales of tangible personal property and/or taxable services, they are subject to business tax on such sales. If you are unsure of your exempt status, please contact the Tennessee Department of Revenue at (615) 253-0600.

Important Information About Opening and Closing Your Business

A business license must be obtained from the City of Loudon within 20 days after commencement of business. Anyone purchasing an existing business should be certain the previous owner filed a final gross receipts tax return with the Department of Revenue, or the new owner can be held liable for any tax due.

Contact Information for Business Licenses
Customer Service Center, 865 458-2033. The office address is 2360 Hwy 72 N Loudon, TN 37774.
The mailing address is City of Loudon; PO Box 189; Loudon, TN 37774.
For tax filing information: Tennessee Department of Revenue, 615-253-0600 or visit https://www.tn.gov/revenue/taxes/business-tax.html       
Questions related to zoning and location should be addressed to: Building/Code Enforcement. Click Here for More Information
Businesses located within the city limits of Loudon must also have a business license for Loudon County. 
This license may be obtained from the Loudon County Clerk, 865-458-2726, 101 Mulberry Street Loudon, TN 37774 or by visiting https://www.loudoncountyclerk.org/?page_id=1102

Information for Contractors

• Contractors – Business License - In State If a contractor domiciled in the State of Tennessee does $50,000 or more of sales in the city limits of the City of Loudon during the business’s fiscal year, the contractor must get a business license from the City of Loudon. See the above information on how to apply for a business license.
• Contractors – Business License - Out of State Out of state contractors with $10,000 or more in sales during their fiscal year, must get a business license from the City of Loudon. Out of state contractors with less than $10,000 in sales must contact the Tennessee Department of Revenue directly at 615-253-0600.
• Subcontractors – The same rules listed above apply to subcontractors. In order to take the deduction for subcontractors on the business tax return, the business license number or contractor number must be included.