APPLYING WITH THE CITY OF KINGSPORT FOR A BUSINESS LICENSE
- Most businesses located inside the City limits of Kingsport are required to have both a City and a Sullivan County or Hawkins County Business License.
- Applications for both the City and County Business License are available at the Customer Service Center located at City Hall. The County application has to be taken or mailed to the County Clerk’s Office to be processed.
- The application fees for a Business License are $ 15.00 for the City of Kingsport and $ 15.00 for Sullivan County or Hawkins County. Business Licenses are issued locally by each jurisdiction.
- Annual Business Tax Returns must be filed with payment of Business Taxes to the Tennessee Department of Revenue. Businesses must file online with the Tennessee Department of Revenue if they are required to file sales and use tax electronically. Businesses filing paper tax returns must use forms provided by the Tennessee Department of Revenue.
To print a business tax license application please click here.
PERCENTAGE OF TAX ON GROSS RECEIPTS
CLASS ONE (EX. GROCERY STORES, CONVENIENT STORES)
Reporting Period January 1 to December 31
Return Due by March 1
Class 1A: Retail 1/10 of 1% Wholesale 1/40 of 1%
Class 1B & 1C: Retail 1/10 of 1% Wholesale 3/80 of 1%
Class 1D: Fuel 1/2 of 1%
CLASS TWO (EX. RESTAURANTS, CLOTHING STORES, AUTO PARTS STORES)
Reporting Period April 1 to March 31
Return Due by June 1
Retail 3/20 of 1% Wholesale 3/80 of 1%
CLASS THREE (EX. SERVICE RELATED BUSINESSES)
Reporting Period July 1 to June 30
Return Due by September 1
Retail 3/16 of 1% Wholesale 3/80 of 1%
CLASS FOUR (EX. CONTRACTORS)
Reporting Period October 1 to September 30
Return Due by December 1
Retail 1/10 of 1%