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Shelby County

Shelby County Clerk, Business Tax Division

In short

Shelby County Clerk, Business Tax Division issues 3 permits we publish for Shelby County, last verified 2026-10-08. Each carries the fee as the agency publishes it, with a link to the schedule it was read from.

What this agency issues

Permits required, with issuing agency, fee, renewal term and the date each record was last verified against its source
Going-Out-of-Business / Liquidation Sale Permit (unincorporated areas)only if it applies to youShelby County Clerk, Business Tax Division$25 per application and per renewalup to 30 days; renewable no more than three times for the same sale within one year2026-10-08
Flea Market and Show Booth Feeonly if it applies to youShelby County Clerk, Business Tax Division$1 per booth per day from each exhibitor, collected by the show or market operator ($2 per booth per day for facilities inside Memphis, per the Clerk's page)per day of the show or market2026-10-08
County Business Tax License (Standard or Minimal Activity)only if it applies to youShelby County Clerk, Business Tax Division$15 county license per location (county-only); for a Memphis location the Clerk also collects a $15 Memphis city license fee, $30 in total ($15 county + $15 city)continuing; renewed at no fee once the annual state business tax return is filed and paid2026-10-08

Fees shown as a range or formula are set that way by the issuing agency — we do not average them into a single number.

About each permit

Going-Out-of-Business / Liquidation Sale Permit (unincorporated areas)

As stated on the County Clerk's Going Out of Business Permit page, 'Any business in Shelby County outside of any municipality that holds a liquidation sale or going out of business sale must obtain a permit from the Shelby County Clerk', before the sale begins and before it is advertised. Shelby County Code § 8-245 sets a $25.00 fee for each original or renewal application; § 8-243 limits a permit to no more than 30 days, and § 8-244 allows no more than three renewals for the same sale within one year. The Clerk's page describes the same $25 fee, 30-day term and up to three renewals at the same fee, and the application form states that fees paid are not refunded. Apply at the County Clerk, 150 Washington Ave, Memphis; (901) 222-3059.

Flea Market and Show Booth Fee

As published on the Shelby County Clerk's Flea Markets page, the owner, manager, operator or promoter of a flea market, craft show, antique show, gun show or auto show where two or more retailers sell goods must hold a business tax license and collect and submit to the County Clerk $1 per booth each day from each exhibitor, or $2 per booth each day for facilities inside the city limits of Memphis. The Clerk's page says exhibitors may instead obtain and maintain a business tax license in lieu of the daily booth fee, and that the fee does not apply to a business primarily selling antiques at least five days a week at a permanent location. Fees from a show that is not a continuing business go to the Clerk within 72 hours after it closes; at a continuing location they are due on the first of each month and remitted by the tenth. The Department of Revenue's June 2026 Business Tax Manual describes the same $1 per booth per day fee.

County Business Tax License (Standard or Minimal Activity)

As published on the Shelby County Clerk's Business Tax Division page, a business must 'Register with the County Clerk within 20 days after commencing business', and '$15 must be submitted with each application'. T.C.A. § 67-4-723(a)(1) and (b)(1) set the same $15 fee for the standard license (gross receipts of $100,000 or more) and the minimal activity license ($3,000 to $100,000), and under § 67-4-723(a)(2)–(3) the license is renewed at no fee once the business tax return is filed and paid. The $15 is the county license. The Clerk's current application form prints 'Shelby County License Fee $15.00' and 'If located in Memphis, add City License Fee $15.00', so a Memphis business pays $30 at the Clerk: $15 county plus $15 city. The Clerk's page states that 'A separate city business license is required if operating within a municipality'; a business in Bartlett, Collierville, Germantown, Millington, Arlington or Lakeland gets its city license from that city. Veterinary practices: the Department of Revenue's June 2026 Business Tax Manual, citing T.C.A. § 67-4-708(3)(C)(xiv), exempts only services in the practice of veterinary medicine, and says veterinarians are liable for business tax on sales of grooming services, animal food and medicine, collars, leashes and other goods they sell. Call the Clerk at (901) 222-3059.

Contact

Jurisdiction
Shelby County
Phone
(901) 222-3059

Contact details are taken from the agency’s own site or its published fee schedule. Where we have not verified a phone number we leave it blank rather than guess.

Sources

Every fee and term above was read from one of these government pages on the date shown.

  1. Cities in Shelby CountyShelby County Government · primary source · retrieved 2026-10-08
  2. County Clerk — Flea Markets (booth fee)Shelby County Clerk · primary source · retrieved 2026-10-08
  3. County Clerk — Going Out of Business PermitShelby County Clerk · primary source · retrieved 2026-10-08
  4. Going Out of Business / Liquidation Sale Permit ApplicationShelby County Clerk · primary source · retrieved 2026-10-08
  5. Shelby County Business Tax Application (county licence fee $15; Memphis city licence fee $15)Shelby County Clerk · primary source · retrieved 2026-10-08
  6. Shelby County Clerk — Business Tax Division, fee and thresholdsShelby County Clerk · primary source · retrieved 2026-09-05
  7. Shelby County Code, Chapter 8, Article VII — Liquidation and Going-Out-of-Business Sales (§§ 8-243 to 8-245)Shelby County Board of Commissioners (Municode) · primary source · retrieved 2026-10-08
  8. Tennessee Business Tax Manual, June 2026Tennessee Department of Revenue · primary source · retrieved 2026-09-03
  9. Tennessee Code § 67-4-723 — business tax license feeState of Tennessee (Tennessee Code Annotated, via FindLaw) · primary source · retrieved 2026-10-08

Other offices serving Shelby County

The full permit list for this jurisdiction

Industry permit lists that include this agency

Tennessee jurisdictions

Commercial Compliance Hub publishes information, not legal advice. Requirements change — confirm anything you rely on with the issuing agency before you file.