
The Business Tax Act makes it a taxable privilege to make sales or engage in any vocation listed in Tenn. Code Ann. Sections 67-4-708(1)-(4). Any county or incorporated municipality in Tennessee may levy the privilege tax on those listed activities that take place within its geographical boundaries. (Tenn. Code Ann. Section 67-4-704)
Any business operating within the corporate city limits of Mt. Juliet, with the exception of certain state mandated exemptions, is required to obtain a City of Mt. Juliet Business License as well as a Wilson County Business License.
Application for a City of Mt. Juliet Business License can be made in person at Mt. Juliet City Hall. The form can also be printed from the city website and mailed in. A fee of $20 is due at the time of application. The Business Tax Application as well as the fee must be received within 15 days of the opening date of the business to avoid incurring penalty and interest.
Businesses are placed in four different classifications based on what type of business will be performed. Renewal dates and fees are based on this classification as well as gross sales made during the specified tax period.
The state of Tennessee business tax rules and regulations are quite extensive. If you need any assistance or have any questions please call City of Mt. Juliet Business Tax Clerk, Amanda Graves, at (615) 754-2552.
The Tennessee Dept. of Revenue website can be found at www.state.tn.us/revenue/