The Shelby County Occupational License Office is the collection agent on behalf of Shelby County Fiscal Court. All persons/businesses working in Shelby County should be licensed through this office.
Occupational License Requirements
Register Your Business
Each entity conducting business in Shelby County (outside the city limits) must apply for an occupational business license. The application and a $25 fee is required for each separate business before commencement of business activity or in the event of a status change other than a change of address. Issuance of the occupational business license requires the licensee to file an annual Net Profit License Fee return for each year or part of year the business activity takes place in Shelby County.
An Annual Net Profit Fee of 1% is levied on all persons, fiduciaries, corporations, and associations engaged in the occupation, trade, profession or other business earned for work performed in the county at the rate of 1%. The Net Profits License Fee return is due April 15 of each year, except returns made on the basis of a fiscal year, which shall be made by the fifteenth day of the fourth month following the close of the fiscal year.
An Occupational License Fee is imposed on the wages of those employees working in Shelby County at the rate of 1% of all salaries, wages, commissions and other compensation including deferred compensation, earned for work and or services performed in the county. For an employee, the employer must withhold the occupational license fee from any payment made for services performed or work done in the county. The employer is responsible to remit the employee withholdings to the county on a quarterly filing basis.