The subfranchisor grants to the subfranchisee a sublicense to use and display certain trademarks in connection with the operation of one restaurant at the location described in the agreement.
Tennessee Subfranchise Agreement
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State:
Multi-State
Control #:
US-2-03-3-STP
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Word;
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FAQ
member LLC is a disregarded entity for federal tax purposes. Therefore, if the singlemember is an individual, the business income is reported on the member's personal tax return on Schedule C of Form 1040. member LLC is subject to Tennessee franchise and excise taxes.
Overview. If you are a corporation, limited partnership, limited liability company, or business trust chartered, qualified, or registered in Tennessee or doing business in this state, then you must register for and pay franchise and excise taxes.
Pay while logged into TNTAP: Log into TNTAP. Select your FAE Account and Period, then select the ?Make a Payment? link in the ?I Want To? section. Choose ACH Debit or Credit Card, and then fill in the information requested. Once completed, click the ?Submit? button.
There are some exemptions to filing franchise and excise tax. For example, certain limited liability companies, limited partnerships and limited liability partnerships whose activities are at least 66% farming or holding personal residences where one or more of its partners or members reside are exempt.
The franchise tax is based on the greater of net worth or the book value of real or tangible personal property owned or used in Tennessee. The excise tax is based on net earnings or income for the tax year.
Business tax can be filed and paid online using the Tennessee Taxpayer Access Point (TNTAP).
All tax returns and associated payments must be submitted electronically. This can be accomplished by using the Tennessee Taxpayer Access Point (TNTAP). Uploading a copy of the tax returns showing the breakdown of the taxes you paid to your Collective dashboard.
