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VOL. 113 | NO. 156 | Monday, August 16, 1999

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Restricting LLCs Restricting LLCs New state legislation puts additional tax on businesses using the limited liability company designation, which state officials say were undertaxed in the past. Since the Tennessee Secretary of State's Office began recording LLCs in about 1990, more than 20,400 have registered. LLCs come in all shapes and sizes, from mom and pop operations to national retail clothing stores. Here's a look at organizations that received business licenses in a year's time from the Shelby County Clerk's Office using a limited liability company designation, broken down by ZIP code. License ZIP code No. of licenses 38002 (Arlington/Lakeland) 10 38017 (Collierville) 43 38018 (Cordova) 60 38028 (Eads/River Oaks) 2 38029 (Ellendale) 2 38053 (Millington) 12 38101 (Main Branch P.O.) 1 38103 (Downtown/Mud Island) 45 38104 (Midtown) 30 38105 (Greenlaw) 2 38106 (E. Presley/W. Person) 7 38107 (North Memphis) 6 38108 (Jackson Ave.) 6 38109 (Westwood/Mallory) 3 38111 (Poplar/Highland) 28 38112 (N. Parkway/Rhodes) 19 38113 (Pres. Island) 3 38114 (Defense Depot) 10 38115 (Hickory Hill North) 42 38116 (Whitehaven) 29 38117 (Poplar/Perkins) 59 38118 (Oakhaven/Pkwy. Vill.) 65 38119 (Quince/Ridgeway) 31 38120 (Mt. Pisgah/E. Shelby) 18 38122 (Berclair) 15 38125 (Kirby/S.E. Shelby) 18 38126 (Linden/Crump) 3 38127 (Frayser) 11 38128 (Raleigh) 22 38131 (Directors Row) 2 38132 (Millbranch/Nonconnah) 6 38133 (Bartlett/Brunswick) 49 38134 (Bartlett/Raleigh East) 63 38135 (Bartlett/Ellendale) 11 38138 (Germantown West) 51 38139 (Germantown East) 19 38141 (Hickory Hill South) 16 38157 (White Station Tower) 1 Other ZIP codes 34 Total 854 Source: Business licenses filed with the Shelby County Clerk's office between August 1, 1998 and July 31, 1999, which contained references to limited liability company in either the licensee name or the owner name categories, as compiled by the Daily News Online.

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RECORD TOTALS DAY WEEK YEAR
PROPERTY SALES 94 494 11,526
MORTGAGES 99 552 13,427
FORECLOSURE NOTICES 0 45 1,858
BUILDING PERMITS 135 926 24,165
BANKRUPTCIES 63 276 7,473
BUSINESS LICENSES 23 106 3,912
UTILITY CONNECTIONS 39 181 4,681
MARRIAGE LICENSES 10 74 2,544

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