Business License and Tax
Businesses which operate within White House city limits are required to obtain a business license. There is a $15 licensing fee due when the license is issued. Annual returns must be filed with the State of Tennessee Department of Revenue. The City of White House cannot accept or process your annual return or payment. Likewise, if a business closes, a final report must also be filed. Changes in address may be reported to the City of White House.
Please consult the State of Tennessee's Business Tax Guide for more details regarding business taxes including classification, tax rates, tax periods, due dates, and delinquency dates by class.
The table below details retail and wholesale rates, tax periods, due dates, and delinquency dates by class.
|
Class |
Retail |
*Wholesale |
Tax Period |
Tax Report Due Date | Tax Report Delinquency Date |
| 1A | 1/10 of 1% or .001 | 1/40 of 1% or .00025 |
Jan 1 – Dec 31 | 1-Jan | 1-Mar |
|
1B & 1C |
1/10 of 1% or .001 | 3/80 of 1% or .000375 |
Jan 1 – Dec 31 | 1-Jan | 1-Mar |
| 1D | 1/20 of 1% or .0005 | Not Applicable | Jan 1 – Dec 31 | 1-Jan | 1-Mar |
| 2 | 3/20 of 1% or .0015 | 3/80 of 1% or .000375 |
Apr 1 – Mar 31 | 1-Apr | 1-Jun |
| 3 | 3/16 of 1% or .001875 | 3/80 of 1% or .000375 |
Jul 1 – Jun 30 | 1-Jul | 1-Sep |
| 4 | 1/10 of 1% or .001 | Not Applicable | Oct 1 – Sep 30 | 1-Oct | 1-Dec |
*Wholesale gross receipts must exceed 20% of total gross receipts to qualify for whilesale rates. Wholesale rates only apply to wholesale activity.
Exemptions
The following exemptions require completion of an exemption form which may be obtained from the City Tax Clerk:
Total Blindness
Must own less than $2,500 of unencumbered property
Must own less than $2,500 of business capital
Disabled Veterans
Must own less than $2,500 of unencumbered property
Must own less than $5,000 of business capital
Other Exemptions
Business gross sales of less than $3,000 per year