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No. Figures from an amended return replace amounts reported on the original return. Any payment filed with the original return will be applied to the amended return. If the liability on the amended return is greater that the amount originally reported, only the difference must be paid. If the amount on the amended return is less than what was originally reported, do not submit a payment with the amended return. A credit will be applied to the business tax account.
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Business owners should contact the City at (423) 989-5500 for registration information or may register electronically using the Tennessee Department of Revenue's Online Services. All businesses required to submit tax returns and payments must do so electronically. To register for the Business Tax Online Services, a TN.gov account must be created. Accounts allow information to be entered, stored, and managed for accessing TN.gov services. Once a TN.gov account is created, services can be added or removed at any time. If you currently use Sales and Use Tax online, the County and City Business Tax service can be added to your TN.gov account and utilize the same login/password for both applications. There is no charge for creating a TN.gov account or for using the Business Tax online filing service. A $15.00 registration fee is required for all new businesses having standard business licenses and must be paid before the initial license is issued. Businesses having minimal activity licenses are also required to pay a $15.00 initial fee and $15.00 annually to renew their licenses.
Business owners should contact the City at (423) 989-5500 for information about getting a business license. For questions on tax law, filing and paying business taxes, and other account related issues, please contact the Tennessee Department of Revenue at (615) 253-0600 (Nashville-area and out-of-state) or (800) 342-1003 (toll-free in Tennessee).
Sullivan County, Tennessee and City of Bristol, Tennessee staff issue business licenses, or online if done on the state website.
Taxpayers no longer receive annual license renewal forms in the mail. To renew existing business licenses, taxpayers must first file their annual City business tax return with the Tennessee Department of Revenue and pay the tax due. Once the return and payment are processed and posted to the taxpayer's account, the information is made available for the City that a renewal business license can be issued.
City staff is responsible for issuing the business tax license if the contractor is doing business within the City. Contractors living outside Tennessee with no state business location must have a state business account number to report sales in counties where sales fall between $10,000 and $50,000. They must also obtain a Sullivan County license if they have a business location in the County where sales exceed $50,000. They also must obtain a City business license if the contractor has $50,000 or more in sales for the tax reporting period.
Yes, if a taxpayer has multiple locations in the City, the taxpayer must make a request to the Commissioner of Revenue to file a consolidated return. Even if approval is granted to file a consolidated return, each location's gross receipt must be accounted for separately on the consolidated return, and a separate license must be obtained for each location.