Blog · Local licensing
Georgia occupation tax by city: nine cities, nine formulas
Georgia lets each city and county design its own business occupation tax within O.C.G.A. Title 48, Chapter 13. The result: your LLC costs the same $110 statewide, but the local certificate can range from a $50 fee to several hundred dollars depending on where you sign the lease.
Highest admin fee
Atlanta $191 (2026)
Lowest admin fee
Macon-Bibb $50-$65
Headcount-based
Macon-Bibb, Alpharetta
Receipts exemption
Roswell $100,000
Heads up: we are an independent company that prepares and submits Georgia filings for owners. We are not the Secretary of State and we do not give legal advice. Every state charge passes through at the exact amount the state bills, and anyone can file directly on eCorp for no service fee.
Side-by-side
| City | Basis | Admin fee |
|---|---|---|
| Atlanta | Gross receipts by tax class + $25/employee after the first | $191 application/registration fee from tax year 2026 |
| Savannah | Gross-receipts bracket by profitability class, prorated for new businesses | Bracket-based |
| Augusta | Gross-receipts bracket table by class (fee built in) | $88 non-prorated administrative fee, built into the bracket amounts |
| Columbus | $1.00 to $6.00 per $1,000 of receipts by class | $75 administrative fee when the license issues |
| Macon | Employee count (FTE) | $65 administrative fee |
| Athens | Occupation tax schedule under Code Ch. 6-1; half-year for July starts | $55 administrative fee on the 2026 application |
| Sandy Springs | $50 flat + $13/employee + receipts rate | $75 administrative fee |
| Roswell | Receipts over a $100,000 exemption x NAICS rate | $100 administrative fee |
| Alpharetta | Employee tiers ($125 + $10/employee for 1-4) | $75 administrative fee |
What this means for where you locate
A solo consultant with healthy revenue often pays less in a headcount-based jurisdiction; a labor-heavy business with thin margins may do better under a receipts formula. Professionals in most of these cities can elect a flat per-practitioner fee instead.
Solve this in 5 minutes
Heads up: we are an independent company that prepares and submits Georgia filings for owners. We are not the Secretary of State and we do not give legal advice. Every state charge passes through at the exact amount the state bills, and anyone can file directly on eCorp for no service fee.
City-by-city details
- Atlanta: City of Atlanta Department of Finance, Office of Revenue, 55 Trinity Avenue SW, Suite 1350, Atlanta, GA 30303.
- Savannah: City of Savannah Revenue Department, Business and Alcohol Regulations Unit, 305 Fahm Street, Savannah, GA 31401 (mail: P.O. Box 1228, Savannah, GA 31402).
- Augusta: Augusta Planning & Development, Licensing Division, 535 Telfair Street, Suite 300, Augusta, GA 30901 (residential/home occupations: 1803 Marvin Griffin Road, Augusta, GA 30906).
- Columbus: Columbus Consolidated Government, Finance Department, Revenue Division, Occupation Tax Section, 3111 Citizens Way, Ground Floor, Columbus, GA 31906.
- Macon: Macon-Bibb County Tax Commissioner, Business License (Occupation Tax) section, 188 Third Street, Macon, GA 31201 (mail: P.O. Box 4503, Macon, GA 31208-4503).
- Athens: Athens-Clarke County Finance Department, Business Tax Office, 375 Satula Avenue, Athens, GA 30601.
- Sandy Springs: City of Sandy Springs Business Regulations and Licensing, Sandy Springs City Hall, 1 Galambos Way, Sandy Springs, GA 30328.
- Roswell: City of Roswell Business Registration, Financial Services, Roswell City Hall, 38 Hill Street, Suite 120, Roswell, GA 30075.
- Alpharetta: City of Alpharetta Business Licenses & Code Enforcement, Alpharetta City Hall, 2 Park Plaza, Alpharetta, GA 30009.
Frequently asked questions
Is the occupation tax the same as Georgia sales tax?
No. Occupation tax is a local charge for operating in a city or county. Sales tax is collected on taxable sales and registered with the Department of Revenue.
SourceReady when you are
Heads up: we are an independent company that prepares and submits Georgia filings for owners. We are not the Secretary of State and we do not give legal advice. Every state charge passes through at the exact amount the state bills, and anyone can file directly on eCorp for no service fee.