Starting a Business in Memphis: Licenses, Registrations & Checklist
A step-by-step plan to open a business in Memphis: what to file first, what depends on what, and which permits come before opening day. Change the business details to fit yours.
Permits and registrations specific to Memphis, TN
- Obtain Memphis / Shelby County business license · Shelby County Clerk, Business Tax Division (city)
- File Shelby County business personal property return · Shelby County County Assessor of Property (county)
- File the Shelby County hotel/motel occupancy tax return · Shelby County Clerk (county)
- Form the business: Tennessee Secretary of State
- Register for state taxes: Tennessee Department of Revenue
- Register as an employer: Tennessee Department of Labor and Workforce Development
Startup sequence and prerequisites in Memphis
Based on your selections, this plan has 25 steps. What you file first decides what you can do next: later registrations and licenses wait on the ones below.
Do these first
- Maintain a registered agent in Tennessee
- File formation documents with the Tennessee Secretary of State
- Obtain an Employer Identification Number (EIN)
Then, once those are done
- Register for unemployment insurance (Tennessee) — after: Obtain an Employer Identification Number (EIN)
- Tennessee sales and use tax registration (Tennessee) — after: Obtain an Employer Identification Number (EIN)
- Register for and file Tennessee entity-level taxes — after: Obtain an Employer Identification Number (EIN)
- City/county business license (Business Tax) — Memphis, Shelby County, Tennessee — after: Obtain an Employer Identification Number (EIN)
- Obtain food service establishment / health permit — after: Obtain an Employer Identification Number (EIN)
- Ensure certified food protection manager on staff — after: Obtain an Employer Identification Number (EIN)
- Obtain certificate of occupancy for premises in Memphis — after: Obtain an Employer Identification Number (EIN)
- Obtain Memphis / Shelby County business license — after: Obtain an Employer Identification Number (EIN)
- Report new hires to the Tennessee new hire directory — after: Obtain an Employer Identification Number (EIN)
- Display required federal labor law posters — after: Obtain an Employer Identification Number (EIN)
- Complete Form I-9 for each new hire — after: Obtain an Employer Identification Number (EIN)
- Display required Tennessee workplace notices — after: Obtain an Employer Identification Number (EIN)
Known charges: $300.00 per year.
Total incomplete: some fees unknown
23 of 25 steps have no fee amount in our data. The figures above count only the 2 steps with a recorded fee. Check each agency's fee schedule. Fees that depend on your situation: File wage reports and pay unemployment insurance contributions (Tennessee).
Things the formation documents depend on: a registered agent and any professional approvals.
File the formation documents with the state.
Obtain the EIN (and apply for tax-exempt status, for nonprofits). Most registrations need it.
State tax accounts, trade name, foreign qualification and publication requirements.
Licenses and permits you need before you operate: state, industry, local and professional.
Insurance, employment paperwork, new-hire reporting and workplace notices.
Recurring filings and payments, in the order they fall due.
Common questions about Memphis
The state licenses your industry through its own regulator, and the city and county add local permits. These are the authorities and local items on record for Memphis:
- Contractor licensing: Tennessee Board for Licensing Contractors
- Real estate licensing: Tennessee Real Estate Commission
- Alcohol licensing: Tennessee Alcoholic Beverage Commission
- Child care licensing: Tennessee Department of Human Services
- Health facility licensing: Tennessee Department of Health
- Obtain Memphis / Shelby County business license (Shelby County Clerk, Business Tax Division, city)
- File Shelby County business personal property return (Shelby County County Assessor of Property, county)
- File the Shelby County hotel/motel occupancy tax return (Shelby County Clerk, county)
With your current selections, the licenses and permits are: Tennessee sales and use tax registration (Tennessee); Obtain food service establishment / health permit; Ensure certified food protection manager on staff; City/county business license (Business Tax) — Memphis, Shelby County, Tennessee; Obtain certificate of occupancy for premises in Memphis; Obtain Memphis / Shelby County business license. Change the industry above to see yours.
Sources: sos.tn.gov, tn.gov, tn.gov
In your plan for Memphis, requirements come from four levels. Tennessee sets formation, state taxes and employer rules; the city and county add local licenses and taxes.
- Federal (8): Obtain an Employer Identification Number (EIN); File federal income tax return: Form 1040 with Schedule C; Deposit federal payroll taxes; File Form 941 (Employer's Quarterly Federal Tax Return)…
- State (11): Maintain a registered agent in Tennessee; File Annual Report (Tennessee); Register for and file Tennessee entity-level taxes; Tennessee sales and use tax registration (Tennessee)…
- County (2): Obtain food service establishment / health permit; File Shelby County business personal property return
- City (3): City/county business license (Business Tax) — Memphis, Shelby County, Tennessee; Obtain certificate of occupancy for premises in Memphis; Obtain Memphis / Shelby County business license
Sources: sos.tn.gov, tn.gov
- Register for unemployment insurance with Tennessee Department of Labor and Workforce Development.
- Workers' compensation: Tennessee Bureau of Workers' Compensation. Required when: 5 employees (1 in construction)
- Your plan adds these employer steps: Report new hires to the Tennessee new hire directory; Display required federal labor law posters; Complete Form I-9 for each new hire; Display required Tennessee workplace notices.