City business license guide
Last updated: April 29, 2026
This Memphis guide explains the local business license, county business tax license, Tennessee tax accounts, zoning checks, building permits, health permits, and federal steps that may apply before you start or run a business in Memphis, Tennessee.
Memphis is not a one-office city for every business. A small online seller, a home cleaner, a restaurant, a food truck, a salon, a short-term rental host, and a contractor may each have a different permit path. Start with your address, your gross receipts, and your business activity. Then use the official links below to confirm what applies before you spend money on a lease, signs, equipment, or ads.
Bottom line
If your business is inside Memphis city limits and has Tennessee business-tax gross receipts above the state threshold, you will usually deal with the Shelby County Clerk for a combined City of Memphis and Shelby County business license. The City of Memphis states that businesses inside Memphis need a combined license with a $15 City of Memphis license fee and a $15 Shelby County license fee through the Shelby County Clerk.
The Tennessee Department of Revenue also uses statewide business-tax thresholds. For an in-state location, more than $3,000 but less than $100,000 in gross receipts generally points to a minimal activity license from the county and/or municipal clerk. Gross receipts of $100,000 or more generally point to a standard business license and annual business tax filing through TNTAP. If your receipts are under or near a threshold, ask the Shelby County Clerk and the Tennessee Department of Revenue how the current rule applies to your exact business.
A business license is not the same thing as zoning approval, a certificate of use and occupancy, a health permit, a beer permit, a sign permit, a short-term rental license, an employer account, an EIN, or an LLC filing. Those may be separate steps.
Quick start: what to check first
- Confirm your address. Check whether the business is inside Memphis city limits, elsewhere in Shelby County, or in another Shelby County municipality.
- Estimate gross receipts. Tennessee business tax rules use gross receipts to sort many businesses into no local license, minimal activity license, or standard business license categories.
- Register state tax accounts if needed. Use TNTAP for Tennessee tax registration, including business tax and sales and use tax when required.
- Contact the Shelby County Clerk Business Tax Division. Use the Business Tax Division and its forms to confirm the local business license route for a Memphis address.
- Check zoning before signing a lease. Use Memphis Buildings and Zoning and Develop901 for zoning, construction, fire, sign, and related permit paths.
- Check special permits. Food, mobile food, beer, short-term rental, towing, signs, special events, and some professional services may need more than a regular business license.
Memphis business license facts box
| City | Memphis, Tennessee |
|---|---|
| County | Shelby County |
| Main local license term | Business license, with City of Memphis and Shelby County business license layers for businesses inside Memphis municipal boundaries |
| Main local office | Shelby County Clerk Business Tax Division |
| Local fee shown by official sources | $15 City of Memphis license fee plus $15 Shelby County license fee for businesses inside Memphis city limits; confirm before paying because forms and fees can change |
| State tax portal | Tennessee Taxpayer Access Point, called TNTAP |
| Building and zoning portal | Develop901 Citizen Portal for planning, zoning, construction, engineering, fire, signs, contractor registration, and inspections |
Important: The City of Memphis and Shelby County pages use broad wording about businesses needing a license. The Tennessee Department of Revenue also uses gross-receipts thresholds. If your receipts are very small, or your business is online, mobile, temporary, or based at home, confirm with the Clerk and the Department of Revenue before you assume no local action is needed.
City, county, state, and federal layers
Memphis licensing works in layers. Do not stop after one filing. A state tax registration does not approve your location. A city or county business license does not approve a kitchen, sign, beer sales, short-term rental, or building work.
| Layer | What it may cover | Where to start |
|---|---|---|
| City of Memphis | City business license layer, zoning, signs, fire permits, special city permits, short-term rental registration, and some local permit paths | City licenses and permits and Memphis Permits Office |
| Shelby County | County business license layer, Clerk forms, county business tax division, health permits, and county offices used by Memphis businesses | Shelby County Business Tax Division |
| Tennessee | Business tax, sales and use tax, franchise and excise tax, Secretary of State entity filings, unemployment registration, and state professional licenses | Tennessee business tax and Tennessee Secretary of State Business Services |
| Federal | EIN, federal tax duties, federal permits for regulated activities, and FinCEN checks for foreign reporting companies | IRS EIN page and SBA license and permit guide |
City and county business license for a Memphis address
The City of Memphis directs business owners to the Shelby County Clerk to apply for a business license. The city page says businesses within Memphis municipal boundaries need a combined City of Memphis and Shelby County business license. It also says business licenses expire on the date you applied for the license the following year, and renewals go through the Shelby County Clerk.
The Shelby County Clerk Business Tax Division says a separate city business license is required if a business operates within a municipality, and that a $15 remittance must be submitted with each application. The Clerk’s Business Tax Forms Page lists the business license application, business tax account change form, going out of business permit application, transient vendor applications, and short-term rental application.
For a plain-English Tennessee overview, you can also read our Tennessee business license guide. Use it as background only. For a Memphis address, the local Clerk and Memphis zoning pages should control.
Minimal activity license vs. standard business license
The Tennessee Department of Revenue says an in-state business location with gross receipts of more than $3,000 but less than $100,000 generally needs a minimal activity license from the county and/or municipal clerk. A standard business license is needed when gross receipts are $100,000 or more. The Department also says a required license must be obtained and posted before operating.
If you are not sure whether your sales count as gross receipts in Memphis, ask the Department of Revenue and the Clerk. This is common for online sellers, service providers who work across city lines, mobile vendors, contractors, and people who receive platform income.
Tennessee registrations that may apply
Many Memphis businesses need at least one Tennessee account. The Department of Revenue says online business registration is available through TNTAP registration guidance. Use TNTAP for state tax accounts and keep the login because standard business tax and sales tax filings are handled electronically.
If you sell, lease, or rent tangible personal property, or provide taxable services, review Tennessee sales and use tax registration. The Department of Revenue says businesses averaging more than $400 a month in tangible personal property sales, or more than $100 a month in taxable services, must register for sales and use tax. It also says there is no charge for registering a sales and use tax account, and the state sends a Certificate of Registration after registration.
If you form an LLC, corporation, limited partnership, or other state-registered entity, check the Tennessee Secretary of State and the Tennessee business filing portal. If your entity is registered in Tennessee or doing business in Tennessee, review Tennessee franchise and excise tax. If you hire workers, the Tennessee Department of Labor says every employer in Tennessee must complete online unemployment registration so the state can decide liability.
For a deeper comparison of business structure filings and licenses, see business license vs LLC vs DBA vs seller’s permit.
Zoning, occupancy, building, fire, and signs
Before you rent, buy, build, remodel, add signs, store equipment, serve customers at home, or use a property in a new way, check zoning. Memphis and Shelby County use Develop901 for many planning, zoning, construction, fire, sign, and inspection steps. The City of Memphis Buildings and Zoning page says the Develop901 Citizen Portal is used for planning and zoning approvals, engineering permits, construction permits, sign permits and licenses, fire permits, contractor license registration, permit searches, and construction inspections.
Memphis also says businesses locating in a commercial area of Memphis or Shelby County must obtain a Certificate of Use and Occupancy from the Shelby County Construction Code Enforcement Office. Do not assume a former tenant’s use is enough. A nail salon, daycare, restaurant, warehouse, church office, repair shop, gym, medical office, and event space may each raise different zoning, building, fire, parking, plumbing, or occupancy questions.
The Unified Development Code serves as the zoning code and subdivision regulations for the City of Memphis and unincorporated Shelby County. The Land Use and Development Services page points to zoning, subdivision, short-term rental, signs, zoning enforcement, maps, and the zoning atlas.
Home-based businesses should ask Develop901 whether the home activity is allowed, whether a zoning letter is useful, whether customers or employees may come to the home, whether signs are allowed, and whether storage, parking, noise, food work, child care, repairs, or shipping creates a separate issue. For a beginner overview, see our home occupation permit guide.
Special permits by business type
Some Memphis businesses need more than a regular business license. Use this table to spot common extra checks. It is not a full permit list.
| Business type | Extra checks to make | Official place to start |
|---|---|---|
| Restaurant, food truck, temporary food booth, farmers market food seller | Health permit, plan review, mobile unit rules, temporary event food rules, sales tax, zoning, fire, grease, wastewater, and commissary needs | Shelby County Environmental Health and Food Safety |
| Mobile food unit | Mobile food unit plans, menu, business license or state registration, lease or commissary documents, wastewater documents, equipment layout, and inspection | Shelby County Mobile Food Units |
| Beer, liquor by the ounce, dance, special event, wrecker, towing, scrap metal, booting, vehicle for hire | City permit or license handled through the Memphis Permits Office, plus state alcohol rules when applicable | Memphis Permits Office |
| Short-term rental | City short-term rental license to operate and advertise, renewal, safety contact, inspection, taxes, and platform rules | Develop901 short-term rental registration |
| Permanent sign on private property | Sign permit before a sign is erected, painted, installed, or made visible | Memphis Buildings and Zoning |
| Contractor, remodel, new build, tenant finish-out, change of use | Construction permit, inspections, possible contractor license registration, certificate of use and occupancy, fire, and utility checks | Develop901 Construction Enforcement |
For food trucks, you may also want our food truck license guide. Always confirm Memphis and Shelby County steps with the official agencies before buying a truck, trailer, or commissary service.
Costs you can plan for
Only plan around fees that are shown by official sources or confirmed by the agency. Do not use old blog posts or third-party permit lists as your budget.
| Cost item | Amount or note | What to confirm |
|---|---|---|
| City of Memphis business license layer | $15 license fee shown by the City of Memphis for businesses within Memphis municipal boundaries | Confirm with the Shelby County Clerk before paying |
| Shelby County business license layer | $15 license fee shown by the City of Memphis and Tennessee business license guidance | Confirm whether you need county only or combined city and county |
| Tennessee sales and use tax registration | No charge shown by Tennessee Department of Revenue guidance for a sales and use tax account | Confirm whether your product or service is taxable |
| Tennessee standard business tax minimum | The Department of Revenue lists a minimum business tax of $22 for taxpayers who file business tax | Confirm your classification, retailer/wholesaler status, and filing due date |
| Health, short-term rental, beer, sign, construction, fire, or special permits | Fee varies by permit and facts | Confirm on the current form or with the issuing office |
What does this mean for me?
If you are starting small, do not jump straight to “LLC” or “website” and skip local rules. First ask: where is the business located, what do I sell, how much gross revenue do I expect, will customers come to a place, will I use my home, will I store goods or equipment, will I sell food or alcohol, and will I hire workers?
Real-world examples
Home-based online seller in Memphis
A person sells handmade items from a Memphis home. They should check Tennessee sales and use tax registration, Memphis/Shelby County business license thresholds, zoning or home occupation limits, and platform rules. A home address does not remove local zoning questions.
Cleaning business with clients across Shelby County
A cleaner based in Memphis drives to customer homes. They should confirm the Memphis business license layer, Shelby County business license layer, Tennessee business tax classification, sales tax treatment if any services or products are taxable, and whether any other city requires a license when work is performed outside Memphis.
Restaurant taking over an old tenant space
A restaurant owner should not rely on the last tenant’s approvals. They should check zoning, certificate of use and occupancy, construction permits, fire review, plumbing, grease, health department plan review, food permit, sales tax account, signs, and possibly alcohol permits.
Short-term rental host
A host should check Develop901 short-term rental registration, city rules, tax accounts, safety contact rules, inspections, and private platform rules before listing the property. A business license question may still exist depending on facts and receipts.
A compact compliance checklist
- Confirm the address is inside Memphis city limits.
- Estimate gross receipts for this location.
- Register with TNTAP if business tax, sales tax, or other Tennessee tax accounts apply.
- Ask the Shelby County Clerk whether you need a minimal activity license or standard business license.
- Pay only verified official fees.
- Post the required license at the business location if the agency tells you to.
- Check zoning before signing a lease or working from home.
- Get a certificate of use and occupancy if your commercial location requires it.
- Check health, fire, sign, beer, short-term rental, mobile, or special event permits.
- Get an EIN from the IRS if your structure, employees, bank, or tax filings require it.
- If you hire workers, check Tennessee unemployment registration and federal employer rules.
- Keep copies of registrations, receipts, licenses, permits, renewal dates, and agency emails.
Common mistakes in Memphis
- Assuming an LLC replaces a Memphis or Shelby County business license.
- Assuming a county license covers every city inside Shelby County.
- Signing a lease before checking zoning and certificate of use and occupancy needs.
- Using an old fee from a blog instead of an official city, county, or state source.
- Opening a food business before health plan review, inspection, or permit approval.
- Putting up a permanent sign without checking sign permit rules.
- Listing a short-term rental before confirming the current Memphis short-term rental license process.
- Forgetting that state tax accounts, local licenses, zoning approvals, and federal tax steps are separate.
Phone and email scripts
Keep your message short. Include the business type, address, whether it is home-based, mobile, online, or storefront, and your expected gross receipts.
Script for Shelby County Clerk Business Tax Division
Hello, I am starting a [business type] at [address or general location] in Memphis. My expected gross receipts are about [$ amount]. Do I need a minimal activity license or standard business license, and do I need both the City of Memphis and Shelby County license layers?
Script for Develop901 zoning or occupancy
Hello, I want to use [address] for [business activity]. Before I sign a lease or open, can you tell me whether this use is allowed, whether I need a zoning letter, certificate of use and occupancy, building permit, fire permit, or sign permit?
Script for Shelby County Health Department food business
Hello, I plan to operate a [restaurant, food truck, temporary booth, home food product, or market food stall] in Memphis. What application, plan review, inspection, commissary, menu, or business license proof do you need before I can sell food?
Script for Tennessee Department of Revenue
Hello, I have a Memphis business that sells [goods or services] and expects about [$ amount] in gross receipts. Which Tennessee tax accounts should I register for in TNTAP, and how should I classify the business for business tax?
Do not ask an agency for a general yes or no. Ask which license, account, permit, classification, or next office applies to your exact facts.
What to do if this does not work
If TNTAP does not show the right city or county, confirm the address and situs with the Tennessee Department of Revenue. If the Clerk says your business needs a license but TNTAP does not match, ask both offices how to correct the address, location, or business tax account.
If zoning is unclear, ask Develop901 for the correct zoning process before you buy equipment or sign a lease. If the business is mobile, temporary, or works across city lines, ask each city or county where you work whether it has a separate local license, permit, or tax rule.
If an official page and a form disagree, use the newest official agency guidance and ask the agency in writing. Keep the reply in your records.
Official resources
About BusinessLicenseGuide.com
BusinessLicenseGuide.com is a plain-English information site for U.S. small-business owners. We are not a law firm, CPA firm, filing company, or government agency. We use official sources first and explain the steps in simple language so readers know what to check, who to ask, and what to do next. For broader background, see Do I need a business license?
FAQ
Does Memphis require a business license?
Many businesses inside Memphis city limits need a combined City of Memphis and Shelby County business license through the Shelby County Clerk. Tennessee gross-receipts thresholds also matter, so confirm your exact facts with the Clerk and the Tennessee Department of Revenue.
What is the Memphis business license fee?
The City of Memphis lists a $15 City of Memphis license fee and a $15 Shelby County business license fee for businesses within Memphis municipal boundaries. Confirm the current amount with the Shelby County Clerk before paying.
Do I apply with the city or the county?
The City of Memphis points business owners to the Shelby County Clerk for the business license application. Other city permits, zoning, signs, fire, special events, beer, and short-term rental steps may use other Memphis or Develop901 offices.
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 taxable services. The Tennessee Department of Revenue gives the current registration rules and TNTAP filing path.
Does a home business in Memphis need zoning approval?
A home business should check zoning before operating. Ask Develop901 about the home activity, customer visits, employees, signs, parking, storage, food work, noise, and whether a zoning letter or other approval is needed.
Does an LLC replace a Memphis business license?
No. An LLC is a state entity filing. A Memphis or Shelby County business license, Tennessee tax registration, zoning approval, health permit, sign permit, or federal tax step may still apply.
Disclaimer
This article is informational only. It is not legal, tax, financial, insurance, employment, safety, zoning, licensing, or professional advice. Rules, fees, forms, links, and policies can change. Confirm important details with the official agency or a qualified professional. BusinessLicenseGuide.com does not guarantee approval, eligibility, compliance, savings, income, speed, or results.
Update notes
Last updated: April 29, 2026
Next review: August 29, 2026
This page was updated to separate Memphis city, Shelby County, Tennessee, and federal steps; reflect Tennessee business-tax thresholds; and point readers to official Memphis, Shelby County, Tennessee, and federal sources.