67-4-723 - License Issuance and renewal Duty to exhibit license.
67-4-723. License Issuance and renewal Duty to exhibit license.
(a) Upon receipt of the prescribed application and payment of fifteen dollars ($15.00), together with any other information reasonably required, it shall be the duty of the county clerk, in the case of taxpayers located within the county, and the appropriate city official, in the case of taxpayers located within a municipality, to issue a license to the taxpayer. The license shall be issued at the time of registration under § 67-4-706.
(b) In addition to the initial license issued under subsection (a), the issuing official shall renew the license upon notification from the department that the taxpayer has filed the return required under § 67-4-715 and remitted the amount shown to be due on the return. There shall be no fee charged for the renewal of an existing license.
(c) Notwithstanding § 8-21-701, no additional fee shall be charged to the taxpayer for the filing of the application or issuance of the license provided for in this section.
(d) It shall be the duty of each taxpayer to exhibit the license so received.
[Acts 1971, ch. 387, § 20; T.C.A., § 67-5819; Acts 2009, ch. 530, § 91.]