Business License
Pursuant to the Tennessee Business Tax Act of 1971, the City of Lexington requires anyone conducting business inside the city limits of Lexington to complete an application for a business license. Along with a completed application, an initial fee of Fifteen Dollars ($15.00) is required to apply for a City Business License. See the link below to print an application for a business license or pick up a printed application at the Lexington City Hall, 33 First Street, Lexington, TN 38351. Businesses operated at a residential address are required to appear before the Board of Zoning Appeals per City Ordinance. An application to appear must be completed and a fee of $50.00 paid at the Lexington City Hall.
Businesses must also obtain a County Business License from Henderson County, TN by calling (731) 968-2856 ext. 3 or visiting the Henderson County Clerk’s Office located inside of the Henderson County Courthouse at 17 Monroe St. Lexington TN 38351.
The State of Tennessee Department of Revenue requires each taxpayer to establish a TNTAP account by following this link Tennessee Department of Revenue or by calling (800) 342-1003. A TNTAP account is established by the taxpayer for the purpose of filing annual business gross receipts tax returns for each business owned by the taxpayer. Businesses whose gross receipts qualify for a Standard Business License must pay annual gross receipt taxes through the TNTAP account for each business at the time the annual return is filed. Failure to pay annual business tax will result in late fees and penalties and can result in a collection order by the Tennessee Department of Revenue. Businesses whose gross receipts qualify for a Minimal Business License will owe a Fifteen Dollar ($15.00) annual fee due to the City of Lexington at the time the return is filed in lieu of business tax paid to the state. Minimal Business License fees can be paid with cash, check or money order at Lexington City Hall 33 First Street, Lexington, TN 38351 or check or money order mailed to City of Lexington P.O. Box 1699, Lexington, TN 38351. Transient vendors are subject to a flat fee of $50.00 for each consecutive 14-day period due to the City of Lexington and payable at Lexington City Hall. For help determining if a business qualifies as a transient vendor, please contact The Tennessee State Department of Revenue at (800) 342-1003.
Some businesses may be exempt. For help determining how a business qualifies, please contact The Tennessee State Department of Revenue at (800) 342-1003. Once the appropriate tax or fee is paid, a current business license can be printed from the taxpayer’s TNTAP account or by The City of Lexington at the City Hall. To request a printed business license, please call (731) 968-6657 for assistance.
» Application for Business Tax License
» Tennessee Business Tax Manual
» Business Tax Notice May 2023
Beer Permits
With proper permitting, the City of Lexington allows for the sale of beer for on and/or off premises consumption. To obtain a Beer Permit, a business must complete the appropriate application from the City Recorder’s office or download it from the Beer Sales Permit Application link. The completed application must be presented in person at the City Recorder’s office and a non-refundable application fee of $250.00 paid. Details of the regulations pertaining to beer sales can be found by clicking on the Beer Sales Regulations link. An Annual Privilege Tax of $100 is also imposed on Beer Permit holders and is due as of January 1 of each year.
» Beer Sales Regulations
» Beer Sales Permit Application
Retail Liquor Sales (Certificate of Compliance)
With proper permitting, The City of Lexington allows for the retail sale of liquor for off premises consumption. To obtain a Certificate of Compliance, a business must file the appropriate application, pay fee and complete process as detailed in the Lexington Municipal Code. For more information on this process, contact City Recorder’s office. Revenue derived from the tax on liquor sales is dedicated to capital projects.