Business License Info

Purpose: An occupation tax based upon the number of employees in the State of Georgia is levied upon businesses, practitioners, and occupations with one or more locations or businesses with no location or office in the city but with employees or agents engaging in substantial effort to solicit business or serve customers or clients in the State of Georgia.

Occupation Tax Certificate: Every business, practitioner, and location subject to payment of the occupation tax levied by the city ordinance shall display a current occupation tax certificate in a conspicuous place at the location for which such certificate was issued.  If the taxpayer does not have a permanent location with the city, the occupation tax certificate shall be shown to any police officer upon request.

State License, If Required: Each person who is licensed under Title 43 of the Official Code of Georgia Annotated by the Examining Boards of the Secretary of State’s Office shall provide evidence of proper and current state license before a city occupation tax certificate or regulatory fee certificate may be issued. (Examples: Accountants, Cosmetologists, Dentists, Used Car Dealers, Firearm Dealers, Hotels, Real Estate Brokers, Etc.) 

Qualification/Permits, If Applicable: Any business required to obtain health permits, bonds, certificates of qualification, certificate of competency, or any other regulatory matter shall first, before the issuance of an occupation tax certificate or regulatory fee certificate, show evidence of such qualification.  

Due Date and Penalty:  Any occupation tax or regulatory fee due pursuant to the city ordinance shall be due and payable annually on January 1.  Any individual, business, or practitioner subject to any occupation tax or regulatory fee imposed, which is unpaid for 90 days after the due date shall be subject to a penalty of 10% of the tax or fee due.