|Original Document: |
Text of Document:
June 1, 2004
Ms. Betty Cotton, City Recorder
City of Caryville
P.O. Box 308
Caryville, Tennessee 37714
Re: Peddler Business License
Dear Ms. Cotton
You inquired about an ice cream vendor from Knox County selling ice cream inside the City of Caryville without a Caryville business license. In response to your inquiry I contacted the State Department of Revenue and was directed to Business Tax Rules and Regulations 1320-4-5-.28(2) Locations and Outlets-Operations IN Other Localities-Peddlers.
The rule states “Subject to the exceptions enumerated hereinafter, persons subject to the Business Tax operating from an established place of business in one county who extend their operations into other counties and/or municipalities without establishing an office, headquarters or other place of business therein shall not be subject to the Business Tax in such other counties and/or municipalities. Tax on total receipts from all taxable sales shall be due to the county and municipality, if any, in which the established place of business is located. Excepted from the rule are persons with no established place of business in this state and contractors with taxable receipts of $50,000 and out-of-state contractors.”
Please call me if you have additional comments or questions.
Municipal Management Consultant