Anyone opening a business with gross annual sales sales in excess of $3,000 must acquire a business license from the county clerk within 20 days of commencing business activity. A simple form and payment of a minimum tax of $15 plus $5 recording fee completes the requirement.
 New business owners should also contact the Tennessee Department of Revenue. A sales tax permit is required in most instances.
 Business employing any individuals must also obtain a federal withholding number.
 A new business owner should also check to see if any other state or federal permits are required in the area of business activity, such as federal firearms license, state cosmetology license, realtor's license etc.