Business Tax & Permits
The goal of the 2013 Uniformity and Small Business Relief Act is to make life easier for taxpayers, but it also means some changes to the business tax, starting January 1, 2014. Businesses with questions may call our office at 865-457-6228 or the Tennessee Department of Revenue at 865-594-6101 or 800-342-1003. Renewals may also be processed online.
Businesses applying for a New Business License will still need to apply for the initial license with the County Clerk.
The County Clerk will also continue to be responsible for issuing licenses to transient vendors and owners, managers, operators, or promoters of antique malls, flea markets, craft shows, antique shows, gun shows, and auto shows.
In Unicoi County, most businesses must obtain a business license and report their gross receipts to the Department of Revenue on a yearly basis.
After the first 30 days of operation, a new business has an additional 30 days to obtain a license. The fee for a business license is $15.00. Applications can be completed in the County Clerk’s office or by mail.
Beer Permits Requirements:
- Applicants applying for Beer Permit in Unicoi County must be 21 years of age. The applicant must have a background check done upon applying for the Beer Permit. A fee of $250.00, which is non – refundable, will be paid when returning the application.
- The applicant must provide a picture of the establishment, a plat map with footage on the statement, and 1 copy notarized of the application. Fingerprints are required by the Beer Board and will be administrated by a TBI contractor. The cost is to be paid by the applicant. These are to be turned into the County Clerk office 20 days prior to the next Beer Board meeting which meets on the second Tuesday of the month.
- The establishment must be 810 feet from a Church, School, or Public Gathering Place. There will be a $100.00 Privilege Tax to be paid by January 1 of each year. In the case of beer applicants in the middle of the year, this tax will be prorated.
Regulations and Violations:
1. Beer Permit Holders having patrons with any alcoholic beverages in parking lots or none designated areas will be summons to appear before Unicoi County Beer Board.
2. Operating Hour:
Monday thru Saturday hours: 6:00 A.M. to 2:00 A.M.
Sunday hours: 12:00 P.M. to 2:00 A.M.
ALL PATRONS OFF PREMISES AT 2:00 A.M.
1. First Offense: Written & Verbal reprimands or Fines of $250.00 up to $1,500.
2. Second Offense: 10 days suspension of beer sales (Calendar Days) or $500.00 up to $1,500.00
3. Third Offense: Permanent revocation of beer permit
(See procedure for Miscellaneous Receipt)