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Business Tax

 

APPLICATION:

If a business is located inside the city limits of Cookeville, two (2) business licenses are required; one from the City of Cookeville and one from Putnam County.  The Putnam County office is located at 29 N. Washington Avenue Cookeville and the phone is (931) 526-7106.  An application for a City of Cookeville Business License must be completed and returned to our office with the $20.00 application fee.  The City of Cookeville Police Department requests a Business Keyholder Form be completed for after hour emergencies.  The completed Business Keyholder form must be returned to our office with the Business License application.

The City of Cookeville also requires proper zoning for all businesses.  To verify that your business location is zoned for the type of business, please call the City Codes Department at (931) 520-5268.  The City of Cookeville Special Standards of the Zoning Code allows certain business in residential areas.  The business owner of a home occupation must sign the Affidavit for Home Occupation that states you will abide by the Home Occupation requirements.  The completed affidavit must be returned to our office with the Business License application.

The State of Tennessee, Departmnet of Revenue regulates the rules and regulations for business licenses and a 2007 Business License Tax Guide will give you information about the business license.  The State of Tennessee Department of Revenue also has a web site at www.state.tn.us/revenue/ for more information.

 

BUSINESS TAX REPORT:

When the business license expires, a business tax report form must be completed.  Business tax is calculated using the gross receipts/revenue for the tax period and the business license is renewed for a full year.  If you have any quenstions when completing the business tax report form, please call our office (931) 520-5250 or (931) 520-5251 or a copy of the business tax instructions is available.  If a business closes, is sold or has a change in ownership, the business license must be finalized and the new owner must complete an application.

If a business moves to a new location or if the mailing address changes, we ask that a Notice of Business Information Change Form be completed and returned to our office.  This form is necessary to verify property zoning of the new business location.

If a business closes, changes ownership, or moves outside the city limits, a final business tax report must be completed.  On the final business tax report, line 14 minimum tax for the next period is -0- and please write the date of closing on the form.  By not paying this minimum tax, a business license is generated with "Final Closing" on it.  A final report form must also be completed with Putnam County if the business closes or is sold.