Business Tax Resources for City Officials

The Tennessee Works Tax Act (Public Chapter 377 in 2023), increases the business tax filing threshold from $10,000 to $100,000 per jurisdiction for tax periods ending on or after December 31, 2023.  Therefore, taxpayers with less than $100,000 in annual gross receipts are not required to file an annual business tax return and will instead only need a minimal activity license for annual gross receipts from $3,000 to $100,000.  Clerks should now register businesses as the new law requires.

Business Tax and Licensing References

Business Tax Portal 

  • TR3 Business Tax Portal Access Form – This form must be completed to gain access to the TR3 Business Tax Portal.  It can only be accepted from designated city (county) officials and must be completed by each individual who would like access to the TR3 Business Tax Portal. Please email these completed forms to TR3.Security@TN.gov.
  • Business Tax License Application – The Tennessee Works Tax Act of 2023 made significant changes to business license and business tax requirements.  This application form should now be used and previous versions of the form should no longer be used to register taxpayers.
  • Ownership Structure - This document describes the various types of ownership structures businesses can choose.
  • Business Tax Portal Reference Guide - This is a reference guide on how to use the business tax portal application.  
  • Business Tax Portal Training Videos – This is a document that explains how to access training videos for the Business Tax Portal.  Portal access must be obtained before viewing these videos by using the Business Tax Access Request Form.
  • Shortcuts for the State Business Tax Portal - This document provides navigation shortcuts for clerks who use the state's business tax portal.

Additional Business Tax Forms for County Clerk Use