(a) As used in this section: (1) 'Business' means any enterprise carried on for the purpose of gain or economic profit; and(2) 'Gross receipts': (A) Means all receipts from whatever sources derived before any deductions; and(B) Does not include tips, gratuities, or other amounts customarily assumed to be intended for the person who has served the customer or client.(b) Notwithstanding any law to the contrary, a municipality shall not require a license, permit, or any other form of regulation for a business that:(1) Is operated solely by a person or persons under eighteen (18) years of age;(2) Is located on private property with the permission of the property owner; and(3) Generates gross receipts of three thousand dollars ($3,000) or less in a calendar year.Added by 2019 Tenn. Acts, ch. 210,s 2, eff. 7/1/2019.
Tennessee Legal Code