Tennessee Code 5-1-132 – Prohibited regulation of business of person under 18 years of age

(a) As used in this section:

Person: includes a corporation, firm, company or association. See Tennessee Code 1-3-105
Property: includes both personal and real property. See Tennessee Code 1-3-105
Year: means a calendar year, unless otherwise expressed. See Tennessee Code 1-3-105

(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 county 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.

LawServer