To apply for a business license in Georgia, you file for an Occupational Tax Certificate with the city or county where your business is located. Georgia has no single statewide business license — the certificate issued locally is what tracks your business and collects the occupation tax. Before you can apply, you’ll usually need to register your entity with the Secretary of State, get a federal tax ID, confirm zoning, and prepare two sworn affidavits. Most applicants can complete the process in a few weeks once the paperwork is in order.
Register Your Business Entity First
How your business is organized decides where you start. A sole proprietor operating under their own legal name skips the Secretary of State and goes straight to the local certificate. Anyone forming a corporation or LLC has to register with the Georgia Secretary of State before a local government will process the occupational tax application.
Corporations file articles of incorporation under O.C.G.A. § 14-2-202. LLCs file articles of organization under O.C.G.A. § 14-11-203.1Justia. Georgia Code 14-2-202 – Articles of Incorporation2Justia. Georgia Code 14-11-203 – Formation Either filing costs $100 plus a $10 service charge, online or on paper.3Georgia Secretary of State. Corporations Division Filing Fees Once approved, you’ll receive a control number that the local application will ask for.
File a Trade Name (DBA) If You’re Not Using Your Legal Name
Any business operating under a name other than the owner’s legal name or the entity’s registered name has to file a “doing business as” trade name. This includes sole proprietors, partnerships, and LLCs that want to use a brand name different from what’s on file with the state.4Georgia.gov. File for a DBA (Doing Business As)
You file with the Clerk of the Superior Court in the county where the business is located. Search the county’s existing trade name records first so you don’t pick a name that’s already taken. The filing asks for the desired name, the nature of the business, names and addresses of all owners, and notarized signatures. Fees vary by county.
Georgia also requires you to publish the trade name registration in your local legal newspaper — the one the sheriff’s office uses for legal advertisements — once a week for two consecutive weeks. Keep the publisher’s affidavit as proof.4Georgia.gov. File for a DBA (Doing Business As)
Get Your Federal and State Tax IDs
Most businesses need a Federal Employer Identification Number (EIN) from the IRS for tax filings, bank accounts, and payroll. The IRS recommends forming your entity with the state before applying for the EIN; applying out of order can cause delays.5Internal Revenue Service. Get an Employer Identification Number Sole proprietors without employees can use their Social Security number, though many still get an EIN to keep personal and business finances separate.
You also need to register with the Georgia Department of Revenue if your business will collect sales tax, withhold employee income taxes, or owe other state-level taxes. Any business meeting the statutory definition of a “dealer” must register for a sales and use tax number, and any business with employees must register for a withholding payroll number.6Department of Revenue. Tax Registration Unemployment insurance taxes are handled separately, through the Georgia Department of Labor.
Confirm Zoning Before You Sign Anything
Your local zoning department has to confirm that your type of business is allowed at your chosen address. Georgia’s Zoning Procedures Law (O.C.G.A. § 36-66-1 et seq.) gives municipalities and counties authority over land use, and each jurisdiction sets its own zoning map for residential, commercial, industrial, and mixed-use areas.
If the property isn’t zoned for your operation, the occupational tax application will be denied no matter how well the rest of the file is prepared. Sign a lease or start renovations before checking zoning, and you can end up with a location you can’t legally use.
Home-based businesses face extra rules. Most Georgia municipalities require a home occupation permit and set limits on square footage, signage, customer visits, outside storage, and the activities allowed in a residential zone. Check with your local zoning office before assuming a home operation is permitted.
Check Whether You Need a State Professional License
Some professions require a state credential before the local certificate will issue. Healthcare providers, contractors, cosmetologists, accountants, engineers, and dozens of other regulated fields have to hold a valid license from the appropriate Georgia licensing board.7Georgia.gov. Professional Licenses and Certifications Your local government will ask for proof of it as part of the occupational tax application, so handle this early.
Complete the Occupational Tax Certificate Application
Businesses inside city limits apply through the city. Businesses in unincorporated areas apply through the county. If you operate at more than one location, each one needs its own certificate.
The application asks for your legal business name, Secretary of State control number if you have one, a description of your goods or services, your business address, and the number of full-time and part-time employees at the location. The employee count and your gross receipts figure are usually how the local government calculates your tax, so accuracy matters. Underreporting either can trigger penalties in a later audit.
SAVE Affidavit
Georgia law treats occupational tax certificates as a public benefit, which means applicants have to submit a sworn affidavit verifying lawful presence in the United States under O.C.G.A. § 50-36-1.8Justia. Georgia Code 50-36-1 – Verification Requirements You check a box confirming you’re a U.S. citizen, a legal permanent resident, or a qualified non-citizen under federal law, and you provide at least one secure and verifiable identification document such as a U.S. passport or driver’s license. The affidavit typically has to be signed before a notary.
E-Verify Affidavit
Businesses with 11 or more employees have to submit an affidavit confirming they’re registered with the federal E-Verify work authorization program. If you have fewer than 11 employees, you still submit the affidavit but attest to the smaller workforce instead. The employee count is measured as of January 1 of the year you submit it.9Justia. Georgia Code 36-60-6 – Utilization of Federal Work Authorization Program
How the Occupational Tax Is Calculated
Local governments set their own rates, but state law requires the tax to be based on at least one of several allowed criteria. The most common approach combines gross receipts with a profitability ratio drawn from national industry averages published by the IRS or the Office of Management and Budget.10Justia. Georgia Code 48-13-10 – Determining Amount of Occupation Tax Some jurisdictions also factor in employee count. Most also charge a separate administrative processing fee on top of the tax itself.
Submission and Processing Time
You submit the completed application, both affidavits, zoning approval, and payment to your local finance department or clerk’s office. Some jurisdictions accept online submissions; others require in-person filing or mail.
Processing usually takes two to four weeks. Some offices issue a temporary permit on the spot for in-person applicants so you can start operating while the formal certificate is printed. Once you receive the certificate, you have to display it at your place of business.
Renewals and Late Penalties
Occupational Tax Certificates expire at the end of each calendar year. Renewal applications ask for updated employee counts and revenue figures. Many jurisdictions offer a grace period into the first quarter, but the specifics vary by city and county.
Missing the deadline gets expensive. Under O.C.G.A. § 48-13-21, if your occupational tax stays unpaid for 90 days past the due date, you owe a 10 percent penalty of the tax due. Local governments can also charge interest on delinquent taxes at up to 1.5 percent per month.11Justia. Georgia Code 48-13-21 – Penalty for Failure to Pay Tax or Fee
Who Is Exempt
Not every organization needs an Occupational Tax Certificate. Georgia law bars local governments from levying occupational taxes on several categories, including nonprofit organizations and vendors operating under contract with state or local authorities.12Justia. Georgia Code 48-13-13 – Prohibitions on Occupation Tax Levies by Local Governments Practitioners employed exclusively by a federal, state, or local government entity are also exempt. If you think your organization might qualify, ask your local licensing office before running through the full application.
Don’t Forget Workers’ Compensation
This isn’t part of the occupational tax application, but it catches new owners off guard. Georgia requires any business that regularly employs three or more people to carry workers’ compensation insurance. For corporations and LLCs, officers and members count toward that total, and part-time employees count too if they’re part of your regular operations.13State Board of Workers’ Compensation. Workers Compensation Insurance FAQs Some local governments ask for proof of coverage as part of the licensing process, so line up a policy before you apply.