License and Permits

Business License & Procedure
Beer Application Procedures
Business Tax Change 

Business License & Procedure

PROCEDURES FOR OPENING A BUSINESS IN PIGEON FORGE. THIS IS NOT A COMPLETE LISTING OF RULES AND REGULATIONS.  IT IS UP TO THE BUSINESS OWNER TO MAKE SURE HE/SHE HAS ALL THE PERTINENT INFORMATION REGARDING THEIR PARTICULAR BUSINESS.
 

  1. Obtain a city business license application from the Finance Department at City Hall. There is a $15 application fee. Click here for an application .

     
      
  2. Obtain a County business license from the Sevier County Clerk’s office. There is a $15 application fee. Telephone number: 865-453-5502.

     
     
     
  3. Obtain a Tennessee Department of Revenue I.D number. Telephone number: 865-594-6100. Even if you have a SALES TAX ID # from another business location, you must obtain a separate sales tax number for this new location. THIS IS NOT THE SAME NUMBER AS YOUR FEDERAL TAX ID NUMBER. Be sure that under the BUSINESS NAME AND LOCATION ADDRESS on line 2 of the application form, you must list the Business Location address in Pigeon Forge.

     
     
     
  4. Gross Receipts Tax is 1% of total Gross Sales (excluding sales tax) but including wholesale sales/out of state via mail/ups sales, etc. This gross receipts tax comes from the business owner and is NOT an add-on tax to the customer. A business will pay the 1% Gross Receipts Tax on ALL Sales, including beer, wine, food, etc. 
    Click here for a Gross Receipts Tax form.*

     
     
     
  5. Hotel/Motel Tax is 2-1/2% (2.50%) of total gross hotel sales making a total of 12.25% sales tax to the customer. This is an add-on tax to the customer. 
    Click here for the Hotel/Motel Tax form.*

     
     
     
  6. Amusement Tax is 2.50% of the admission into or for an amusement. This is an add-on tax to the customer.  
    Click here for the Amusement Tax Form.*

    * This tax is due by the 20th of the month (i.e., May 1st thru 31st. taxes are due by June 20th). If payments are received after the 20th, penalty and interest are applied. If a customer does not receive the forms in the mail by the 10th of the month, please call the Finance Department and we will re-issue a form to you. NOT RECEIVING THE FORM DOES NOT RELIEVE THE BUSINESS OWNER OF THE RESPONSIBILITY OF PAYING THEIR TAXES ON TIME. *

     
     
     
  7. Restaurant Privilege Tax is 1% of total food sales making a total of 10.75% (9.75% Sales Tax and 1% Restaurant tax to the customer). This is an add-on tax to the customer.
    Click here for the Restaurant Privilege Tax form.*
     
     
  8. Businesstax will be paid to the State of Tennessee. You may contact the State at615-253-0600 or 1-800-342-1003. You can also go to their website at www.state.tn.us/revenue.

     
     
     
  9. AFINAL BUSINESS TAX RETURN mustbe filed with the Tennessee Department of Revenue within 15 days of your finalclosing date. Failure to close your license out will result in penaltiesagainst you.

    Please note: if you have purchased an existing business you are liablefor all unpaid Gross Receipts Tax, Hotel/Motel Taxes, and AmusementTax/Business Taxes etc. It is up to you, as the new Business Owner, to verifythrough the previous Business Owner that all taxes, etc, have been paid. THISINFORMATION IS CONFIDENTIAL AND WE CANNOT GIVE OUT THE INFORMATION TO YOU!
     
     
     

 

     

    Beer Application Procedures

    Obtain beer application and copy of regulations from City Hall Monday through Friday, 8:00 a.m. to 4:30 p.m. or download a copy of application (restaurant or packaged beer), background check form, and ordinances.

    Beer Ordiance
    Restaurant Sales Application
    Package Sales Application 
    Beer Permit Background Check Form

    Return completed information to City Hall for processing. A nonrefundable fee of $250 will be charged to process the application. The check should be made payable to the City of Pigeon Forge.

    Once required information is received, Beer Board members will be notified and a meeting will be scheduled, as needed.

    Beer Board Members

    • Pam Ogle, Chairman
    • Jerry Wear, Vice-Chairman
    • Gary Kimble
    • Tony Watts
    • Brent Collier
    • Tom Horne
    • Tom Marsh

    The Beer Board meets, on the 4th Wednesday of each month at 11:00 a.m., in the council room of City Hall located at 3221 Rena Street, Pigeon Forge TN 37863. The applicant must be present at this meeting for the beer application to be considered.

    An annual fee will be assessed in the amount of $100 per year to maintain the beer permit within the City of Pigeon Forge. The applicant shall receive an invoice in December, with payment being due prior to January 31.


    Public Records Request Form

    Public Records Request Form