General Contractor Permits & Licenses in Memphis, TN

Required for all LLC formation in Tennessee. Annual Report also required (see separate entry).

Applies to all LLCs. Failure to file leads to loss of good standing.

Required for general contractors bidding or contracting for projects ≥$25,000. Exam required (BC-x for BC firms, BC-a for Limited Licensed Electricians/Plumbers if applicable). 4 years experience or equivalent. Surety bond required ($10K-$25K based on limit).

Must register in each county where business is conducted. Publication not required.

General contractors typically need if selling materials. Free online registration via TNTAP.

General contractors may be liable for sales tax on materials they install if not separately contracted. Tennessee imposes sales tax on certain construction-related services. See Rule 1320-05-01-.130 for details.

All Tennessee LLCs with nexus in the state must register for franchise and excise tax, regardless of income. Filing is required annually using Form FAE 100. The tax is based on the greater of net worth or real estate valuation. Minimum tax is $100 per year.

Required for all employers paying wages to employees in Tennessee. Employers must withhold state income tax from employee wages and remit it to the state. File Form WH-301 for registration.

Employers must register with the Tennessee Department of Labor. New employers pay a standard rate of 2.7% on the first $7,000 of wages per employee annually. Rate adjusts based on claims history.

Most Tennessee cities and some counties impose a local business tax (also called occupational license tax). Examples include Nashville Metro, Memphis, Knoxville, and Chattanooga. Must be renewed annually. See Tennessee Code Annotated § 67-4-701 et seq.

This is a gross receipts tax imposed by certain cities and counties. It applies to general contractors operating within those jurisdictions. Registration is through the Tennessee Department of Revenue. Form BTR-101 is used. Not all areas impose this tax—only those with a population over 10,000 unless exempted.

All businesses operating in unincorporated county areas require a county business license. Fees based on gross receipts; general contractors typically fall under Class 1. Check specific county assessor (e.g., Davidson: https://www.nashville.gov/departments/county-clerk/business-tax)

Required for operations inside city boundaries. General contractors must classify under appropriate SIC/NAICS code. Example for Memphis: https://www.memphistn.gov/government/city-clerk/business-tax-licenses/

Contractor offices/shops must be in approved commercial/industrial zones. Home-based may require special review. Specific to property address; e.g., Shelby County: https://www.shelbycountytn.gov/574/Planning-Development

Limited to low-impact uses; storage of equipment/vehicles often prohibited. Not all counties allow (e.g., restricted in Davidson County residential zones).

Required for any structural changes, electrical, plumbing. General contractors often pull these for their projects but need for own office.

Must comply with sign ordinance size, lighting, setback rules. Varies widely by municipality.

Required for spaces > certain size or with hazards. General contractor offices typically need if >5,000 sq ft or storage.

General Contractors must be EPA-certified, use lead-safe practices, provide lead hazard information to clients, and maintain records. Required even for LLCs without employees.

Applies to all construction workers. State law may impose additional requirements, but federal law sets the baseline.

Requires eligible employees to be granted up to 12 weeks of unpaid, job-protected leave for qualifying medical/family reasons. Posting notice is mandatory if threshold is met.

Employers must complete Form I-9 for each employee to verify identity and work authorization. E-Verify is not federally mandated unless under federal contract.

Applies to all businesses. General Contractors must ensure advertising is truthful, not misleading (e.g., licensing claims, pricing, project timelines). Must disclose material connections (e.g., paid endorsements). Applies to websites, social media, and brochures.

Requires contractor to establish a drug-free workplace policy, post notice, and inform employees of standards. Does not require drug testing unless mandated by other regulations.

Requires payment of locally prevailing wages and fringe benefits to laborers and mechanics. Contractors must submit weekly certified payroll (Form WH-347).

Registration required to avoid excessive false alarm fines.

Not typically required unless office includes break room with food prep or public restrooms.

Required for sites with >10 employees or material storage affecting streets.

No permit but must comply with municipal noise codes; variance possible for construction hours.

Mandatory for all employers with 5 or more employees in Tennessee. Sole proprietors and partners may opt out. Corporations with fewer than 5 employees are exempt unless in construction, which is NOT exempt—construction businesses must carry coverage regardless of number of employees. Effective immediately upon hire.

Not legally required by the State of Tennessee for general contractors. However, often required by contracts, municipalities, or project owners. Strongly recommended for risk management.

A $10,000 surety bond is required for all general contractors applying for a license in Tennessee. This is a license bond that protects the public from fraudulent or unethical practices. Required under Tenn. Code Ann. § 62-6-106. Applies to LLCs and all business entities.

Tennessee requires all motor vehicles registered to a business to carry minimum liability coverage: $25,000 bodily injury per person, $50,000 per accident, and $15,000 for property damage (25/50/15). Applies to all business structures including LLCs. Enforced via registration and traffic stops.

Not legally required for general contractors in Tennessee. May be contractually required by clients or project owners. Recommended for design-build or high-risk construction services.

Not required by Tennessee law. Only relevant if the contractor manufactures or sells physical products (e.g., prefabricated components). General contracting services alone do not trigger this need.

Only required if the business serves or sells alcohol. Not applicable to general contractors unless hosting events with alcohol service. No mandate for standard contracting operations.

While not required for single-member LLCs with no employees, it is strongly recommended for banking and contractor licensing purposes. EIN is used for federal tax reporting.

General Contractors must report business income and expenses. Self-employment taxes apply to net earnings.

General Contractors must comply with OSHA’s construction standards (29 CFR 1926), including fall protection, scaffolding, electrical safety, and hazard communication. Must provide safety training and maintain injury logs (OSHA Form 300/301 if 10+ employees).

Requires accessible entrances, restrooms, and pathways. General Contractors must also ensure their own facilities (not job sites) comply. Contractors may be liable if hired to build non-compliant public facilities.

Employers must maintain payroll records, time cards, wage rates, and employment contracts for at least 3 years. Time and pay records must be kept for 2 years. Applies to all employers with employees.

General Contractors must record work-related injuries and illnesses using OSHA Forms 300, 300A, and 301. Form 300A must be posted annually from February 1 to April 30.

All Tennessee LLCs must file an annual report with the Secretary of State. The cost is based on the amount of capital used in Tennessee. Minimum $100 for capital up to $500,000; $300 for capital over $500,000, increasing in $1M increments. Failure to file may result in administrative dissolution.

General contractors must hold a valid license issued by the Tennessee Board for Licensing Contractors. Licenses are renewed biennially. The renewal deadline is determined by the individual's birth month. Licensees must complete continuing education before renewal (see separate entry).

All licensed contractors must complete 6 hours of approved continuing education every two years, including 1 hour of business law and 1 hour of safety. Courses must be pre-approved by the Board. Completion must be submitted before license renewal.

General contractors may be liable for sales tax on materials and equipment. Contractors must register with TN DOR and file returns on a schedule assigned based on expected liability. Most file monthly or quarterly. Due dates are the 20th of the month following the reporting period.

Employers must withhold state income tax from employee wages and file Form WH-301. Most new employers start with monthly filings. Due dates are the 20th of the month following the reporting period.

An EIN is required for all LLCs with employees or those electing corporate taxation. It is used for federal tax reporting. No annual renewal, but must be reported on all tax filings.

Employers must file Form 941 quarterly to report federal income tax, Social Security, and Medicare withheld from employees. Due dates are fixed by IRS.

FUTA tax is due annually if the business paid $1,500 or more in wages in any quarter of the year. Form 940 must be filed by January 31. Most employers receive a 5.4% credit for paying state unemployment tax, reducing effective rate to 0.6%.

Employers must file Form UI-6 every quarter and pay unemployment insurance tax. New employers are assigned a rate of 2.5%. Rate adjusts based on claims history.

Employers must display OSHA Form 300A (Summary of Work-Related Injuries) from February 1 to April 30 each year. Additionally, the OSHA Job Safety and Health – It's the Law poster (OSHA 2203) must be displayed in a conspicuous location accessible to employees.

Some Tennessee cities and counties impose a business tax (also called franchise tax or excise tax). Businesses must register and file annually. Rates vary by jurisdiction. Nashville and Memphis require annual returns based on gross receipts.

Businesses must issue Form 1099-NEC to each non-employee (e.g., subcontractor) paid $600 or more in a calendar year. Must be filed with IRS by January 31. Electronic filing required for 10 or more forms.

Form 1096 is used to transmit paper Forms 1099-NEC to the IRS. Not required for electronic filers. Due January 31.

Construction businesses must maintain OSHA Form 300 (Log of Work-Related Injuries) and Form 300A (Summary) regardless of size. Form 300A must be posted annually from February 1 to April 30. Records must be retained for 5 years.

Employers must display required state labor law posters, including Minimum Wage, Equal Employment Opportunity, and Tennessee Workers' Compensation Notice. These must be visible in employee work areas.

In Tennessee, all construction employers must carry workers' compensation insurance regardless of number of employees. For non-construction, threshold is 5 or more employees. Coverage must be maintained continuously.