Business Revenue

Services

  • Collection of local taxes
    • Lease tax
    • Lodging tax
    • Rental tax
    • Sales / use tax
    • Tobacco tax
  • Oversee all audits for these taxes
  • Oversee the appeals process for all collected taxes and audit processes

Shelby County currently collects all of its own local taxes. All entities that currently conduct business in Shelby County should contact this office to determine any potential tax liability.

Forms

Key Dates & Deadlines

All tax returns are due to the Business Revenue Office by the 20th day of the following month. The following tax rates are currently in effect: 

  • General Sales - 1%
  • General Use - 1%
  • Rental Tax - 3%
  • Lease Tax - 3%
  • Tobacco Tax - 0.04%
  • Lodging Tax - 7%