Memphis, TN Business License Guide

Analic Mata-Murray
Written & reviewed by
Managing Editor · Communications & Journalism degree, PR and media specialist with 11 years of experience making complex information clear

City business license guide

Last updated: October 3, 2026

This Memphis guide explains the city and county business-license path, Tennessee tax accounts, zoning, occupancy, special permits, employer steps, and official action links for businesses in Memphis, Tennessee.

Memphis is not a one-office city. Start with the exact address, expected business-taxable receipts, and what the business will do. Then check the separate license, zoning, tax, and activity-specific layers before spending money on a lease, signs, equipment, or opening.

Bottom line

If your business is inside Memphis city limits and has more than $3,000 in Tennessee business-taxable receipts, you will usually have a local business-license step through the Shelby County Clerk. A Memphis location can have both a City of Memphis layer and a Shelby County layer. Current official pages show a $15 initial fee for each applicable license.

More than $3,000 but less than $100,000 generally points to a minimal activity license. At $100,000 or more, a taxable in-state location generally enters the standard business license path, with Tennessee business-tax registration, an annual return, and tax payment. Exempt activities exist, so receipts alone do not decide the answer.

A business license does not replace zoning, a Certificate of Occupancy, health or sign permits, short-term rental or alcohol licensing, professional licensing, entity filing, employer registration, or an EIN.

Quick start: what to check first

  1. Confirm the exact location. Verify Memphis city limits and the parcel’s zoning before committing to a site.
  2. Estimate business-taxable receipts. Tennessee uses receipts and activity type to separate no-license, minimal, standard, and exempt paths.
  3. Start with the local license route. Use the Shelby County Clerk Business Tax Division and Shelby County online services.
  4. Use TNTAP when required. TNTAP handles Tennessee business tax and sales and use tax accounts.
  5. Check the property. Use Develop901 for zoning, building permits, inspections, and the Certificate of Occupancy path.
  6. Route regulated activities separately. Food, alcohol, signs, short-term rentals, special events, transportation, and licensed professions can need extra approvals.

Memphis business license facts box

CityMemphis, Tennessee
CountyShelby County
Main local license termBusiness license tied to Tennessee business tax, with county and municipal layers when the business is inside Memphis
Main local officeShelby County Clerk Business Tax Division
Initial local license fees$15 Shelby County plus $15 City of Memphis for a business inside Memphis city limits, when both licenses apply
State tax portalTennessee Taxpayer Access Point, or TNTAP
Planning and building portalDevelop901 Citizen Portal
Food permittingShelby County Health Department Environmental Health and Food Safety

Do not rely on the word “Memphis” in a mailing address. City limits, the parcel’s zoning, and where the business activity occurs can change the answer. Also, some professions and activities are exempt from Tennessee business tax even though other permits or registrations may still apply.

City, county, state, and federal layers

Memphis licensing works in layers. One approval does not clear every other layer. Use the table as a routing map, not as a promise that every row applies to you.

LayerWhat it may coverWhere to start
City of MemphisMunicipal business-license layer, zoning, Certificate of Occupancy, signs, special events, beer and city regulatory permits, and short-term rental rulesCity licenses and permits, Memphis Permits Office, and Develop901
Shelby CountyCounty business-license layer, Clerk applications, food-service and mobile-food permitting, and other county functions used by Memphis businessesShelby County Business Tax Division and Environmental Health and Food Safety
TennesseeBusiness tax, sales and use tax, entity filings, assumed names for registered entities, franchise and excise tax, unemployment insurance, and professional or industry licensesTennessee business tax, Secretary of State Business Services, and Tennessee employer resources, and Tennessee Regulatory Boards
FederalEIN and federal rules for specific regulated industries; current BOI rules for the limited foreign-entity category that remains coveredIRS EIN page and FinCEN BOI page

City and county business license for a Memphis address

The City of Memphis directs the regular business-license application to the Shelby County Clerk. For a taxable location inside Memphis, the local route can include both the City of Memphis and Shelby County licenses. Current city and Clerk pages show a $15 initial fee for each applicable local license.

Start at the Clerk’s Business Tax Division. The Shelby County online-services page provides a New Business Application and Minimal Renewal. The Business Tax Forms Page provides printable and account-change forms. For background, see our Tennessee business license guide.

Minimal activity license vs. standard business license

Tennessee Revenue says businesses with more than $3,000 but less than $100,000 in business-taxable receipts generally need a minimal activity license from the applicable county and municipal clerk. It costs $15 per applicable license and renews annually through the clerk. Minimal-license activity by itself does not require Tennessee business-tax registration or payment.

At $100,000 or more in business-taxable receipts, a taxable in-state location generally needs a standard business license. Register through TNTAP, file the annual business-tax return, and pay tax due. Revenue says the standard license renews automatically when the return is filed and the tax is paid.

Receipts are not the only test. Tennessee exempts some activities and services from business tax. Check the current Revenue guidance if your activity may be exempt.

Tennessee registrations that may apply

Business tax: Standard-license businesses use Tennessee business-tax registration and licensing and TNTAP. The annual return is generally due on the fifteenth day of the fourth month after the fiscal year ends.

Sales and use tax: Review Tennessee sales and use tax registration if you sell, lease, or rent tangible personal property or provide a taxable service. Revenue currently lists registration thresholds of more than $400 a month for tangible-personal-property sales or more than $100 a month for taxable services. Registration is through TNTAP and has no registration fee.

Entity and assumed name: An LLC or corporation is not a business license. Use Tennessee Secretary of State Business Services and the business filing portal. The Secretary of State’s Forms and Fees page lists assumed-name forms for registered entities.

Franchise and excise tax: Many Tennessee entities must review franchise and excise tax; exemptions exist.

If you hire: Use Tennessee Employer e-Services for unemployment-insurance registration and the state’s New Hire Reporting system. Tennessee says new and rehired employees must generally be reported within 20 days.

Zoning, occupancy, building, fire, and signs

Check the address before signing a lease. Develop901 provides the zoning atlas, Unified Development Code, Citizen Portal, permit activity, and building-permit path. A former tenant’s approval does not automatically cover a different use, occupancy, kitchen, seating plan, alcohol service, sign, or construction project.

Building work can require permits and inspections. Construction Enforcement reviews plans, issues construction permits, and performs inspections; fire review can also be part of construction or occupancy. For signs, use Develop901 Signs and Zoning Enforcement.

Home businesses: read the current UDC first

The current Memphis and Shelby County Unified Development Code treats a qualifying home occupation as an accessory use: no further zoning approval is required if the activity meets the home-occupation standards. Other license, tax, health, professional, lease, or HOA rules can still apply.

Important limits include preserving the residential character, no home-business sign or street-visible product display, no excessive nuisance, no outside business storage except a narrow landscaping exception, no more than one nonresident worker, operation and storage inside the dwelling limited to 25% of the first-floor area, public contact generally from 7 a.m. to 8 p.m., and adequate parking. The UDC excludes higher-impact uses such as restaurants, vehicle repair, kennels and grooming, tattoo/body-art studios, massage parlors, warehousing, and welding or machine shops.

If the activity falls outside those standards, it needs the correct land-use path instead of the no-further-approval home-occupation rule.

Zoning map update underway: During this review period, Memphis and Shelby County advanced a procedure for replacing the zoning map. The proposed replacement map was not treated as current zoning law on October 1, 2026. Use the current Develop901 zoning atlas and recheck the parcel if your opening date is later in 2026.

Special permits by business type

A regular business license is only one layer for regulated activities.

Restaurant or food business

The Shelby County Health Department food-safety program handles restaurant, temporary-event, farmers-market, and other food-service permitting, plan review, and inspections. Some retail food regulation falls under the Tennessee Department of Agriculture instead.

Food truck or mobile food

Use the Health Department’s Mobile Food Establishments requirements before buying or building a unit. Current UDC rules also matter: temporary mobile food in a residential zone uses the applicable special-event route, while a unit that becomes permanent or stationary is treated as a restaurant use. See our food truck guide for the broader permit stack.

Beer and alcoholic beverages

The Memphis Permits Office handles city beer and several local alcohol-related permits. The Tennessee Alcoholic Beverage Commission handles state alcohol licensing through RLPS. These are separate layers.

Short-term rental

Memphis requires a short-term rental license before operating or advertising a covered property. Use Develop901 Short-term Rental Registration. The current city guide lists a $300 application fee and $150 annual renewal fee.

Signs, events, and other city permits

Use Develop901 for signs and the City permits portal for available beer, dance-hall, and special-event applications. The Memphis Permits Office also lists towing, scrap-metal, scrap-tire, booting, vehicle-for-hire, and other regulated activities.

Costs you can plan for

These are separate fees for separate approvals, not one “Memphis business license cost.”

ItemCurrent amount or ruleWhat it covers
Memphis business-license fee$15Initial municipal license when the Memphis layer applies
Shelby County business-license fee$15Initial county license when applicable
Minimal activity license$15 per applicable local license, annuallyFor many taxable businesses over $3,000 but under $100,000 in receipts
Standard business taxTax variesAnnual Tennessee business-tax filing and payment
Food-service permit$210/year for 50 seats or fewer; $360 for 51 or more; county page also lists a $100 bar feeShelby County food-service permit
Memphis short-term rental$300 application; $150 annual renewalSTR license for each covered property or unit
Other permitsVariesBuilding, sign, alcohol, event, professional, and industry approvals

Verify the exact current fee on the official application or fee schedule before paying.

What does this mean for me?

I make less than $3,000

The Clerk lists businesses under $3,000 as exempt from the regular business-license rules. That does not remove zoning, food, alcohol, professional, short-term rental, or other activity permits.

I make $3,000 to under $100,000

If the receipts are business-taxable, the usual path is a minimal activity license from the applicable county and municipal clerk. A Memphis location can require both local layers.

I expect $100,000 or more

If the receipts are business-taxable, expect the standard-license path, TNTAP business-tax registration, annual return, and tax payment.

I work from home

Read the UDC home-occupation standards first. A compliant home occupation can operate as an accessory use without further zoning approval, but excluded or higher-impact activities need another land-use route.

Real-world examples

Home-based online seller in Memphis

Confirm city limits and whether the activity fits the UDC home-occupation standards. Then check the business-tax threshold and sales-tax rules. Taxable goods can trigger a TNTAP sales-tax account even when the local license is only minimal. Inventory, customer visits, deliveries, signs, and space used at home also matter.

Cleaning business with clients across Shelby County

Identify where the business is based, how Tennessee treats the service for business tax, and whether sales tax applies. If you hire, add Employer e-Services and new-hire reporting. A home office still has to fit the home-occupation standards.

Restaurant taking over an old tenant space

Do not rely on the previous restaurant’s approvals. Confirm zoning and the Certificate of Occupancy path with Develop901, then use Shelby County Health Department plan review and permitting. Construction, fire, hood, plumbing, sign, beer, or TABC approvals can be separate.

Short-term rental host

A normal business license does not replace the Memphis short-term rental license. Use the Develop901 STR registry before operating or advertising, keep the permit current for each covered property or unit, and follow the current city operating rules.

A compact compliance checklist

  • Confirm city limits and the exact business address.
  • Check current zoning before signing a lease or changing the use of a space.
  • Estimate annual business-taxable receipts and identify any business-tax exemption.
  • Apply for the Shelby County and Memphis business-license layers when required.
  • Register standard business tax and sales and use tax accounts through TNTAP when required.
  • Handle LLC, corporation, or assumed-name filings separately through the Secretary of State.
  • Confirm Certificate of Occupancy, building, fire, and sign requirements for the location.
  • Use the UDC home-occupation standards if the business is based at home.
  • Route food, mobile food, alcohol, short-term rental, special-event, transportation, and professional work to the correct agency.
  • If hiring, register through Employer e-Services and complete new-hire reporting.
  • Get an EIN from the IRS when needed.
  • Keep copies of licenses, approvals, inspection records, account numbers, and renewal dates.

Common mistakes in Memphis

  • Using a mailing address as proof of city limits. Verify the parcel and jurisdiction.
  • Treating every business as a standard-license business. Receipts, activity, and exemptions matter.
  • Renewing a standard license like a minimal license. Standard renewal is tied to the annual business-tax filing and payment.
  • Calling an LLC a business license. They are separate.
  • Assuming every home business needs a zoning permit. A qualifying home occupation can operate without further zoning approval under the UDC.
  • Taking over a storefront without checking occupancy and use. A changed use can trigger review.
  • Buying a food truck before plan review. Health and zoning rules can affect the unit and where it may operate.
  • Assuming beer and liquor use one license. Memphis permits and TABC licensing are separate.

Phone and email scripts

Describe the activity and exact address instead of asking only, “Do I need a business license?”

Shelby County Clerk

“I am starting a [business type] at [exact address], operating [home-based / storefront / mobile / online], with about [amount] in annual receipts. Do I need the Shelby County license, Memphis license, minimal activity license, or standard-license path?”

Develop901

“I want to operate a [business type] at [exact address]. Is this use allowed, and what Certificate of Occupancy, building, fire, sign, or land-use step applies before I sign a lease or begin work?”

Home business

“My home business is [activity], with [number] nonresident workers and [describe customers, deliveries, storage, noise, and space used]. Does it fit the UDC home-occupation standards, or does it need another land-use approval?”

What to do if this does not work

If one office gives you a broad answer that conflicts with another official source, identify the exact issue before you act. For example, ask whether the question is about the business-tax license, zoning use, Certificate of Occupancy, food permit, or professional license. These are not interchangeable.

If an old PDF conflicts with a current statute, current UDC provision, current application portal, or current agency page, use the newer controlling source. Save the page or application you relied on and note the date.

What to do next

  1. Look up the address and zoning on Develop901.
  2. Estimate receipts and identify whether your activity is subject to Tennessee business tax.
  3. Use the Shelby County Clerk online business application when a local license is required.
  4. Use TNTAP for standard business tax and sales and use tax accounts.
  5. Complete occupancy, building, sign, health, alcohol, or special-use steps before opening.
  6. If hiring, complete Employer e-Services registration and Tennessee new-hire reporting.
  7. Put renewal dates and filing deadlines on your calendar.

Official resources

About BusinessLicenseGuide.com

BusinessLicenseGuide.com is an independent plain-English information site. We are not the City of Memphis, Shelby County, the State of Tennessee, the IRS, or a filing service. Our goal is to help you identify the right government layer and reach the current official action page without pretending one license covers every business.

For related background, see Do I Need a Business License?, Business License vs LLC vs DBA vs Seller’s Permit, and Home Occupation Permit Explained.

Continue your license search

Start with the closest next-step guides, then explore other BLG location and licensing resources.

FAQ

Does Memphis require a business license?

Many businesses inside Memphis city limits with more than $3,000 in business-taxable receipts need local business-license action through the Shelby County Clerk. The path depends on receipts, activity, exemptions, and the address.

What is the Memphis business license fee?

Current official pages show a $15 City of Memphis initial fee and a $15 Shelby County initial fee when both local licenses apply. Minimal activity licenses renew annually at $15 per applicable license.

Do I apply with the city or the county?

The City of Memphis directs the regular business-license application to the Shelby County Clerk. Zoning, occupancy, signs, short-term rentals, food permits, alcohol permits, and state licenses use other offices or portals.

Do I need a Tennessee sales tax account?

You may need a Tennessee sales and use tax account if you sell, lease, or rent tangible personal property or provide a taxable service. Use Tennessee Revenue guidance and TNTAP for registration.

Does a home business in Memphis need zoning approval?

A qualifying home occupation that meets the current Memphis and Shelby County UDC standards needs no further zoning approval. Excluded or higher-impact activities use a different land-use path, and other license, tax, health, lease, or HOA rules may still apply.

Does an LLC replace a Memphis business license?

No. An LLC is a state entity filing. Local business licenses, Tennessee tax accounts, zoning or occupancy approval, health or sign permits, professional licenses, and other activity permits can still apply.

Update note

Last updated: October 3, 2026
Next review: January 1, 2027

This review rechecked the Memphis and Shelby County business-license path, Tennessee thresholds and renewal rules, sales-tax registration, zoning and home-occupation standards, Certificate of Occupancy terminology, food and mobile-food routes, alcohol, short-term rentals, employer registration, current portals, and federal BOI guidance. No material new Memphis-wide business-license requirement was found in the official sources reviewed for April 1–October 1, 2026. The proposed replacement zoning map was not treated as current law on October 1.

Disclaimer

This guide is for general information only. Business license, tax, zoning, permit, and agency rules can change and can depend on your address and activity. Use the linked official agency pages to confirm current requirements before you apply, pay a fee, sign a lease, or begin operating.

Analic Mata-Murray, Managing Editor at businesslicenseguide.com
About the author
Analic Mata-Murray
Managing Editor, businesslicenseguide.com
🎓 BA Communications & Journalism 📋 11+ years in benefits navigation 🌎 Bilingual English / Spanish 🤝 Salvation Army volunteer translator

Analic Mata-Murray holds a Communications degree with a focus in Journalism and Advertising from Universidad Católica Andrés Bello. For over 11 years, she volunteered as a translator for The Salvation Army — sitting across the table from Spanish-speaking families trying to access government programs, emergency housing, and poverty relief when they needed it most.

What she learned in that work shapes everything on this site: most people who don't get help don't miss out because they don't qualify. They miss out because nobody bothered to explain the system in plain English.

As Managing Editor of Business License Guide, Analic oversees every guide published here. Her job is simple — If a guide is vague, jargon-heavy, or out of date, it doesn't go live.