Roofer Permits & Licenses in Memphis, TN

Required for all LLCs; annual report filing also required separately

Applies to all LLCs; fee based on number of members

Required for all contractors bidding or working on projects $25,000+ or $10,000+ residential; roofing falls under BC (Building Construction) or monetary limit classifications; exam and financial statement required

LLC must designate at least one qualifying party (individual with 4+ years experience who passes exam); applies to roofing contractors

Filed with county clerk where business operates; state-level optional; required if not using exact LLC name

Applies if selling materials; roof labor may be nontaxable but registration still required if any taxable sales

Roofers in Tennessee are generally required to register if they sell or install tangible personal property (e.g., shingles, flashing). Labor for repairs is typically not taxable, but installation of materials may be. See TN Dept. of Revenue Rule 1320-05-01-.132 for guidance on taxable construction services.

Employers must withhold state income tax from employee wages. Tennessee does not have a personal income tax on wages, but employers must still register and file returns (even if $0 tax is due) if they have employees.

Employers must register with the Tennessee UI program. New employers pay 2.7% on first $7,000 of each employee’s wages annually. Rate adjusts after experience rating is established.

All LLCs doing business in Tennessee are subject to both franchise and excise taxes. Excise tax is 6.5% on net earnings. Franchise tax is 0.25% of net worth or $100 minimum, whichever is greater. Due annually.

Over 300 jurisdictions in Tennessee impose a local business tax. Roofers must register with each city or county where they operate. Examples: Nashville (Metro Business Tax), Memphis (Business Tax Receipt). Check with local clerk’s office.

Roofers must hold a valid contractor license. Local jurisdictions may require additional bonding or insurance. See Rule 1200-05-.01 for classification of construction services.

Must classify under NAICS 238160 (Roofing Contractors); contact specific county clerk for exact fee schedule (e.g., Hamilton County: https://www.hamiltontn.gov/CountyClerk/BusinessTax.aspx)

Nashville example: https://www.nashville.gov/departments/finance/business-tax-licenses (fee based on receipts, min $50); roofing classified as contractor

Must verify zoning allows "contractor's office/yard" (e.g., Metro Codes Sec. 17.08.030); Knox County: https://www.knoxcounty.org/engineering/zoning.php

While not required for single-member LLCs with no employees, obtaining an EIN is recommended for banking and contractor purposes. All multi-member LLCs should obtain one.

LLCs are pass-through entities by default; profits are reported on owners' personal returns. Multi-member LLCs file Form 1065; single-member LLCs report on Schedule C. Roofing contractors must track income and expenses accurately.

Roofers are subject to OSHA’s fall protection standards (29 CFR 1926.501). Required protections include guardrails, safety nets, or personal fall arrest systems when working 6 feet above a lower level. Training and hazard communication programs also required.

All construction businesses, including roofing, must maintain OSHA Form 300 (Log of Work-Related Injuries), even if no injuries occur. Electronic submission required for firms with 20+ employees in certain industries.

Roofing work that disturbs exterior surfaces on pre-1978 homes (e.g., removing old roof flashing, eaves) may trigger RRP compliance. Firms must be EPA-certified, use lead-safe practices, and provide EPA-approved educational materials to clients.

Roofers must disclose material connections in endorsements (e.g., paying for reviews). Advertisements must not be deceptive. Claims about energy efficiency, durability, or cost savings must be substantiated. Applies to websites, social media, and third-party platforms.

All employers must complete Form I-9 for each employee to verify identity and work authorization. E-Verify is not federally mandated for roofers unless in a state with requirements or federal contracting.

Roofing businesses must comply with federal minimum wage ($7.25/hour), overtime (1.5x regular rate after 40 hours), and recordkeeping requirements. Misclassifying employees as independent contractors is a common violation.

Requires eligible employees to be granted up to 12 weeks of unpaid, job-protected leave for qualifying medical or family reasons. Posting notice required.

Roofing businesses with customer-facing locations must ensure accessibility under ADA Standards. Does not apply to mobile-only operations with no public access.

There is no federal licensing requirement for roofing contractors. Licensing is handled at the state or local level. This business must comply with Tennessee-specific licensing (not federal).

Restrictions on traffic, noise, storage (e.g., Chattanooga Code Sec. 38-405); not suitable for roofing due to equipment needs

Required for any structural changes; roofing business may need for equipment sheds

Must comply with local sign ordinance (e.g., Knoxville Code Chapter 60)

Hazardous materials permit may be required for roofing materials storage

Required in most urban areas like Memphis (Ordinance 4555)

Issued after final inspections (building, fire, zoning)

Mandatory for all employers with five or more employees in Tennessee. However, construction industry employers (including roofers) must carry workers' comp regardless of number of employees. Sole proprietors and partners may opt out only if they file DWC 2 form with the state.

Not statutorily required by Tennessee for all businesses, but strongly recommended and often required by local jurisdictions or clients. Roofing contractors frequently need it to obtain permits or pass contractor registration checks.

A $10,000 surety bond is required for all Class A, B, and C contractors. Roofing falls under Class B (limited) or Class C (unlimited) depending on contract value. Required for registration with the Contractors Licensing Board.

Tennessee Code Annotated § 55-12-104 requires all motor vehicles registered in the state to carry liability insurance. Applies to any vehicle owned or leased by the LLC and used for business purposes, including trucks used for roofing operations.

Not legally required in Tennessee for roofers. However, may be requested by clients or required in contracts involving design or project management services. Not typically needed for standard installation/removal work.

Not mandated by Tennessee law. However, if the roofer sells shingles, underlayment, or other physical products (not just labor), product liability exposure increases. Coverage is typically included in general liability policies but should be verified.

Only applicable if the roofer business hosts events where alcohol is served or holds an alcohol license. Not relevant for standard roofing operations.

Many municipalities require roofing contractors to register with the building department before pulling permits. Registration may require proof of state license, insurance, and bond.

All Tennessee LLCs must file an annual report with the Secretary of State. The report includes business address, registered agent, and management structure. Failure to file may lead to loss of good standing or dissolution.

Roofing contractors must be licensed by TDCI if working on projects exceeding $25,000. The qualifying party (individual) must renew every two years. Renewal requires proof of liability insurance and compliance with continuing education.

Includes 4 hours of business and law topics and 4 hours of technical education. Must be completed through TDCI-approved providers.

LLCs with employees must file Form 941 (quarterly), Form 940 (annually), and Form 944 (if applicable). Businesses issuing payments over $600 to independent contractors must file Form 1099-NEC annually.

Roofers must register for business tax in each county and municipality where they operate. Rates vary by location. Must renew annually even if no tax is due.

Mandatory for all employers with five or more employees; strongly recommended for fewer. Roofing contractors are high-risk and subject to audits.

Required posters include FLSA, OSHA Safety, EEO, FMLA, and USERRA. Must be visible to employees. State-specific posters may also be required.

Roofing services are generally subject to Tennessee sales tax. Must collect and remit tax on materials and labor. Filing frequency determined by revenue level.

Federal law requires retention of tax-related records (receipts, invoices, payroll, contracts) for at least 3 years. Tennessee follows same standard. Recommended to keep for 7 years for safety.

Most Tennessee cities and counties require a local business license. Roofers must obtain and renew in each jurisdiction where they operate. Check with county clerk or city finance office.