Kingston, Tennessee

Permits & License

Business License

To apply for a Business License, download and complete the application, then bring or mail to City Hall, along with a $15.00 application fee, payable to the City of Kingston. Please also note that you may also be subject to separate business license registration and/or fee that is administered by Roane County along with the registration and licensing of the State of Tennessee Department of Revenue.

Business License Tax and Renewals

If you are subject to the business tax, you must register to pay the tax. This application can be submitted electronically using the Tennessee Taxpayer Access Point (TNTAP). The state administered business tax is a tax based upon business gross receipts, which is due annually. Your business tax due date is the 15th day of the fourth month after your fiscal year ends. Please also note that you may also be subject to a separate business license registration and/or fee that is administered by the county and/or municipal clerk. Please note that it takes seven to ten business days for the Department to register your business.

If you have an in-state location with sales of more than $3,000, you must also obtain either a minimal activity license or a standard business license from your county and/or municipal clerk. Your are not allowed to operate until the license is obtained and posted in the business location. If you are an out-of-state taxpayer, you are not required to get a license. Business owners should contact their local county or municipal clerk for information about getting a business license.

Download Business Tax Application Here

Minimal Activity License

If your taxable sales at any given location are more than $3000 but less than $10,000, you are required to obtain a minimal activity license from the City and Roane County. The minimal activity license is subject to an annual $15 fee and must be renewed each year.

Standard Business License

If you are located in Tennessee and are subject to the business tax (i.e., your taxable sales are $10,000 or more), you must obtain standard business license from the Kingston City Hall, along with the Roane County Clerk before conducting business. If your business has multiple locations, you must have standard business licenses for each location. The licenses must be displayed and are nontransferable.

You must pay an initial $15 for each license obtained from the City of Kingston and from the Roane County Clerk. The license will expire 30 days after your return is due, but will be automatically renewed after you have filed your return and remitted the tax due to the Tennessee Department of Revenue.

For more information see www.tn.gov/revenue

Vendor Permits

Transient Vendor License

A Transient Vendor’s License may be applied for if the requirements listed under TCA-67-4-702, Section 1, Chapter 699 are met.

Transient Vendor means any person who brings into temporary premises and exhibits stocks of merchandise to the public.Transient vendor does not include any person selling goods by sample, brochure, or sales catalog for future delivery; or to sales resulting from the prior invitation to the seller by owner or occupant of a residence. For purposes of this definition, “merchandise” means any consumer item that is or is represented to be new or not previously owned by a consumer, and a “temporary premises” means any public or quasi-public place including a hotel, rooming house, storeroom, building or part of a building, tent, vacant lot, railroad car, or motor vehicle which is temporarily occupied for the purpose of exhibiting stocks of merchandise to the public. Premises are not temporary if the same person had conducted business at those premises for more than six (6) consecutive months or has occupied the premises as her or her permanent residence for more than six (6) consecutive months.

Transient Vendor permits require a photo ID and may be subject to approval from the Police Department. Transient Vendor shall pay a tax of $50 for each 14 day period in each county and/or municipality in which such vendors sell or offer to sell merchandise for which they are issued a business license, but that they are not liable for the gross receipts portion of the tax provided for in Tennessee Code Annotated, section 67-4-709(b).

Download Transient Vendor Permit Application Here

 

Transient Vendor permits require a photo ID and permission from the Police Department. Please fill out the appropriate paperwork for these permits in the Kingston City Hall located at 900 Waterford Place Kingston, TN 37763.

 

Peddler Permit

“Peddler” means any person, firm or corporation, either a resident or a nonresident of the city, who has no permanent regular place of business and who goes from dwelling to dwelling, business to business, place to place, or fron street to street, carrying or transporting goods, wares or merchandise and offering or exposing the same for sale.

“Solicitor” means any person, firm or corporation who goes from swelling to swelling, business to business, place to place, or from street to street, taking or attempting to take orders for any goods, wares or merchandise, or personal property of any nature whatever for future delivery, except that the term shall not include solicitors for charitable and religious purposes and solicitors for subscriptions as those terms are defined.

“Street barker” means any peddler who does business during recognized festival or parade days in the city and who limits his business to selling or offering to sell novelty items and similar goods in the area of the festival or parade.

Download Application for Peddler Vendor Permit