Permits for a Food Truck in Memphis, Tennessee

Tennessee requires virtually all businesses to register for Business Tax with the Department of Revenue. Gross receipts $3,000-$100,000 require a minimal activity license from the county/municipal clerk ($15/year). Businesses with $100,000+ file and pay business tax quarterly or annually.

Registration required for all businesses selling goods or services in Tennessee. Tennessee imposes a business tax (gross receipts tax) at both state and local levels. Businesses must register with the county clerk and the Tennessee Department of Revenue.

Tennessee does not have a state income tax on wages (the Hall Tax on investment income was fully repealed in 2021). However, employers must register with the Tennessee Department of Labor for unemployment insurance tax purposes.

Registration with Tennessee Department of Labor & Workforce Development for unemployment insurance tax. Required if you pay $1,500+ in wages in any quarter or have at least one employee for 20 weeks. Tennessee has no state income tax withholding. New employer rate is 2.7% on first $7,000 per employee.

Tennessee requires workers' compensation for employers with 5+ employees (construction: 1+). Competitive-state system — purchase from private carriers. Covers medical expenses and lost wages for work-related injuries.

Tennessee requires workers' compensation insurance for employers with 5 or more employees. Coverage must be obtained from a commercial carrier or through self-insurance approved by the state. Restaurant/bar industry rates typically run $1.50-$3.00 per $100 of payroll.

At least one person in charge at each food service establishment must hold a valid food protection manager certification from an ANSI-accredited program (e.g., ServSafe). Required under Tennessee food safety regulations.

Food handler training for employees of food service establishments in Tennessee. Certified food protection manager required per establishment. Training from approved providers.

Annual permit required for all food service establishments in Tennessee. Issued by the Tennessee Department of Health through county health departments. Fee based on seating capacity: 0-50 seats = $210, 51+ seats = $360. Requires passing health inspection.

Permit required for all food service establishments operating in Tennessee. Issued by county or metropolitan health departments under Tennessee Department of Health authority. Requires plan review, facility inspection, and ongoing compliance with Tennessee Food Safety Act.

Permit required to operate a mobile food unit (food truck, cart, or trailer) in Tennessee. Issued by the Tennessee Department of Agriculture. Must meet vehicle and equipment requirements, pass inspection, and maintain a commissary agreement. Local jurisdictions may require additional permits.

Permit required for installation of business signage. Tennessee regulates outdoor advertising through TDOT at the state level. Local jurisdictions regulate business signage through zoning ordinances. Most municipalities require permits for new sign installation.

Tennessee levies a franchise tax (0.25% of net worth, min $100) and excise tax (6.5% of net income) on LLCs, corporations, and business trusts. Sole proprietors and general partnerships exempt.

Registration with Tennessee Department of Revenue for collection and remittance of state and local sales tax. State rate is 7% plus local rates of 1.5-2.75%. Required for any business selling tangible goods or taxable services. No fee to register.

Registration with the Tennessee Department of Revenue for sales and use tax collection. Required for all businesses selling tangible personal property or taxable services. Tennessee has a 7% state sales tax plus local rates. No cost to register.

Verification from local zoning/planning department that proposed business use is permitted in the zoning district. Required before obtaining a business license in most Tennessee municipalities.