More Information   Branch Offices and Important Numbers    Motor Vehicle Division   County Beer Permit   Marriage Licenses   Notary Public   Private Process Server Locations Downtown Office 150 Washington Ave., 2nd Floor Memphis, TN 38103 (901) 545-4249 8:30 a.m. to 4:15 p.m. Monday through Friday East Branch Office 1075 Mullins Station Rd. - West Wing Memphis TN 38134 (901) 379-7099 9:30 a.m. to 5:15 p.m. Monday through Friday   Business Licenses (Download Business License Application Here) (Download Business Tax Account Change Form Here) (Download Steps to Starting a Business Here) (Download Notice to Out of State Contractors Here)   Chapter 530 of the Public Acts of 2009 amended the Tennessee Business Tax Act.  Effective January 1, 2010 all businesses operating within Shelby County are required to obtain a business license and report their gross receipts to the Tennessee Department of Revenue on an annual basis.   All businesses will continue to register with the County Clerk within 20 days after commencement of business to receive a business license.  If the business is operating within a municipality a separate city business license is required.  A remittance of $15 must be submitted with each application.   The annual business tax return will be filed on updated tax forms with the Department of Revenue.  Additional information is available on the Department of Revenue website at www.TN.gov/revenue/onlinefiling or you may contact them at 1-800-342-1003.   The following businesses are exempt: manufacturers, doctors, dentists, veterinarians, attorneys, accountants, schools, religious organizations, insurance agents, loan companies, security exchanges, public utilities or businesses that gross less than $3000 per year.   Going Out of Business Permit   (Download Going out of Business Permit Application Here)   Any business in Memphis or Shelby County outside of any other municipality that holds a liquidation sale or going out of business sale must obtain a permit from the Shelby County Clerk.  You must have the permit before your sale begins and before you advertise your sale.  The application fee is $25.00.  The permit is valid for thirty days and may be renewed up to three times at the same fee.   Transient Vendor   (Download Transient Vendor Permit Application Here) (Download Transient Vendor License Application Here) Both permit and license are required   Any person offering to sell new merchandise to the public at temporary premises who does not have a permanent fixed location in Tennessee where the business is conducted is considered a Transient Vendor.  Transient vendor does not include any person selling goods by sample, brochure, catalog or sales for future delivery.  Transient vendors are required to obtain both a license and a permit from the Shelby County Clerk.  Please call (901) 545-4249 for more information and pricing.   Beer Permits   (Download Beer Permit Application) (Download Beer Board Rules and Regulations)   All businesses located in Shelby County outside of any municipality engaged in the sale, distribution, manufacture and/or storage of beer are required to obtain a permit from the Shelby County Clerk.  The fee for the permit is $250.  All employees who serve, sell or handle beer in these establishments must also register with the Shelby County Clerk.   Liquor by the Drink Tax   Shelby County establishments outside of any municipality which sell and dispense alcoholic beverages for on premise consumption are required to register with the Shelby County Clerk.  Liquor by the Drink taxes are due based on the type of business and/or number of seats available in the establishment.   Room Occupancy Taxes   Chapter 131 of the Private Acts of 1969, as amended, authorizes the County Clerk to levy a privilege tax upon the occupancy in any hotel, motel or bed and breakfast for each transient of 5% of the consideration charged by the operator.   Pawnbroker License   (Download Pawnbroker License Petition Here)   All pawnbrokers operating in Shelby County are required to obtain a Pawnbroker's License from the County Clerk.  The petition for a pawnbroker's license must be accompanied by: 1) a CPA's unaudited statement regarding net assets. (Must have $75,000 readily available to use in the business), 2) Certificates of good moral character from appropriate law enforcement agency for each person listed in petition, 3) Proof of good moral character (citizen certificate and oath) for each person listed in petition, and 4) non-refundable fee of $50.00 in certified funds or cash payable to the Shelby County Clerk.     Notary Public   (Download Notary Public Application Here) (Download Notary Public Handbook Here)   A notary public is a public official whose powers and duties are defined by statute.  It is a relatively simple matter to become a notary public, but the office has important responsibilities, limitations and liability potential.  Legal counsel should be consulted whenever specific problems or questions arise concerning any aspect of the office of notary public.   All notaries must be at least 18 years of age and must be a resident of the county, or have their principle place of business in the county from which they were elected.  If an individual has a principle place of business in a Tennessee county he may be eligible as a notary even though the person's residence is in another state.   Application for Notary Public may be obtained from the Shelby County Clerk.  You must sign the completed application before a notary or bring to the County Clerk's office and sign before a deputy clerk.  The application fee is $16.   After election by the County Commission and before commencing duties or exercising powers, a notary must post a $10,000.00 surety bond in the County Clerk's office.  The bond is payable to the state and conditioned on the faithful performance of the duties of a notary public.   The notary must also take and subscribe to an oath before the County Clerk or a deputy clerk to support the constitutions of the State of Tennessee and the United States, and that the notary will, without favor or partiality, honestly, faithfully, and diligently discharge the duties of notary public.   State law requires that all notaries use an official seal prescribed and designed by the Secretary of State.  The notary must purchase the official seal at their own expense.  As of July 1, 2004 a notary must use a rubber or other type stamp (not an impression seal), and the stamp must be imprinted in some color, not black or yellow, that is clearly legible and appears black when copied on a non-color copier.   The notary's term is four years, beginning on the date of issuance of the commission by the Secretary of State. Renewal is by the same method as the original procedure.   The Shelby County Clerk's office also certifies Notaries Public for apostilles, applications for adoptions, court action and various other purposes.  There is a $5 fee for notary certifications.   Wrecker Stickers   No wrecker or towing operator shall engage in the business within Shelby County or offer such service to any motor vehicle upon the roads, streets or highways of Shelby County unless a permit is obtained for each wrecker or towing car operated by the wrecker or towing operator. (Section 7-502, Shelby County Ordinance).   The cost of the wrecker sticker is $28.00 per wrecker.  The operator must present the original insurance policy and have a valid business license.   Rental Car Tax   Shelby County businesses engaged in the rental of motor vehicles shall collect and remit a surcharge or tax on charges for the retail rental of any private passenger motor vehicle for periods of thirty-one (31) days or less when the vehicle is delivered to the renter in this county. The rental car tax return is due on or before the 20th day of the month for the preceding month.   Flea Markets   (Download Market / Show Monthly Report Here)   In the case of flea markets, craft shows, antique shows, gun shows and auto shows, operated as public facilities for such particular purpose from which business is carried on by two (2) or more retailers of tangible personal property, the owner, manager, operator or promoter of the facility shall be required to obtain a business tax license and shall collect and submit to the County Clerk a one dollar ($1.00) fee per day per booth from each exhibitor at the promotion location (Two dollars ($2.00) per booth per day for facilities located inside the City limits of Memphis).             However, exhibitors have the option of obtaining and maintaining a Business Tax license in lieu of the one dollar ($1.00) fee per day per booth.             The fees collected by the promoter where the show is not a continuing business shall be submitted to the County Clerk within seventy-two (72) hours after the closing of the event.             If the location of the show is a continuing business, the fees levied shall be due and payable on the first day of each month.  It shall be the duty of the promoters on or before the tenth of each month to transmit to the County Clerk the amount of tax collected during the preceding month.             This fee does not apply to any business that is primarily engaged in the selling of antiques at least five (5) days a week and that is in a permanent location.  In the case of an antique mall with a common cash register for all sales, only the operator shall be required to obtain and maintain a business license and pay on all receipts derived from that location.  Individual booths rented at an antique mall shall not be deemed to be separate locations for business tax purposes.     Private Process Server   (Download Private Process Server Application Here)   Persons wishing to serve process for the Shelby County Court of General Sessions may file a petition with the Shelby County Clerk.  Only persons of legal age may be appointed as private process servers and only those persons appointed by the County Clerk may serve process.  Upon filing of a petition, the County Clerk will require a background investigation from the Shelby County Sheriff and the Tennessee Bureau of Investigation.  Proof of a valid business license must be shown.  Upon completion of the background checks the petitioner must bring to the County Clerk's Office a $15,000.00 bond (conditioned for the faithful performance and execution by such person for his duties and for the payment of all monies that may come into his hands by virtue of such appointment) in order to receive an Oath of Office and a Private Process Server ID.   Manufactured Housing Installation Decal   The Shelby County Clerk issues Manufactured Housing Installation Decals for contractors installing manufactured houses in Tennessee in accordance with state statute.  The cost of the decal is $45.00 Printable Forms and Information The forms below require Adobe Acrobate Reader to view. if you don't have the reader, click here to download Adobe Acrobat Reader.    Business License Application   Steps to Starting A Business   Notice to Out of State Contractors   Going out of Business Permit Application   Transient Vendor Permit Application   Transient Vendor License Application   Beer Permit Application   Beer Board Rules and Regulations   Pawnbroker License Petition   Notary Public Application   Notary Public Handbook   Market / Show Monthly Report