Mandatory registration, filing of returns, payment of surcharge and licensing.
Memphis Code of Ordinances § 12-100-6
in effectSec. 12-100-6. - Mandatory registration, filing of returns, payment of surcharge and licensing.
All persons carrying on business (as such term is defined by the Act) in the district, and all persons who may hereafter carry on business in the district, shall register with the city treasurer for the purpose of assessment and collection of the surcharge. All persons so registered shall file a return detailing Sales for the prior month and surcharge collected on account of such Sales on or before the 20th day of each calendar month and shall remit all surcharge collected during such month, together with any delinquent payments of surcharge, with such return. Each person who files a return and remits the appropriate amount of surcharge shall be granted a license which such person shall display within their place of business. The city treasurer is hereby authorized and directed to develop the forms for registration and filing monthly returns, as well as rules and regulations regarding the filing of the same.
(Ord. No. 5841, § 1, 12-20-2022)
Source: City of Memphis, Code of Ordinances and Charter and Related Laws (Municode Library, library.municode.com)URL: https://library.municode.com/tn/memphis/codes/code_of_ordinances?nodeId=TIT12STSIPUPL_CH12-100COCEHOTODEZO_S12-100-6MAREFIREPASULIFetched: 10/28/2026