TN HB2363

Sets the annual privilege tax at $400 for persons licensed or registered in professions listed in § 67-4-1702(1) or (2), and $200 for those licensed under § 67-4-1702(3)

Establishes June 1 as the annual due date for privilege taxes, with payments after that date considered delinquent

Limits professionals holding multiple licenses to paying only one privilege tax, capped at $400 regardless of how many professions they are registered in

Takes effect upon becoming law and applies to privilege taxes due after May 31, 2027