Columbus · Muscogee (consolidated Columbus Consolidated Government) County
Starting a business in Columbus: LLC filing and the local occupation tax certificate
Your company is formed once with the Georgia Secretary of State ($110 on eCorp). Then Columbus taxes the right to operate locally. Columbus applies a rate per $1,000 of gross receipts by profitability class, from $1.00 (Class 1) to $6.00 (Class 8).
State filing
$110 (O.C.G.A. 14-11)
Local office
Columbus Consolidated Government
Local fee
$75 administrative fee when the license issues
Annual state filing
$60, Jan 1 to Apr 1
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.
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.
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.
Where Columbus businesses get licensed
Columbus Consolidated Government, Finance Department, Revenue Division, Occupation Tax Section.
Address: 3111 Citizens Way, Ground Floor, Columbus, GA 31906. Phone: (706) 225-4100, option 1. How to apply: Paper application at the Occupation Tax Section, after a Certificate of Occupancy.
Official sourceHow Columbus calculates occupation tax
Columbus applies a rate per $1,000 of gross receipts by profitability class, from $1.00 (Class 1) to $6.00 (Class 8). Qualifying licensed professionals can pay a flat amount per practitioner instead, which also replaces the administrative fee.
Administrative fee: $75 administrative fee when the license issues; card payments add a 3.85% service fee. Georgia lets cities set these under the occupation tax law in O.C.G.A. Title 48, Chapter 13, so every city's formula is different.
Official sourceSolve 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.
Step-by-step: from LLC to Columbus certificate
- Get a Certificate of Occupancy (or home-business approval) from Inspections & Code Enforcement, 1111 1st Avenue, third floor, (706) 225-4126.
- Form your Georgia LLC or corporation so the license is in the company name.
- Bring your state professional license if your trade requires one.
- File the new business license application with notarized SAVE and E-Verify affidavits at the Occupation Tax Section.
- Renew between January 1 and April 1 each year; late filing adds 10% plus 1.5% a month.
Certificate of Occupancy comes first
Columbus will not issue the occupation tax certificate until Inspections & Code Enforcement has issued a Certificate of Occupancy for your location. Changing your business name, activity or location later needs a new one too, which is why it pays to form the LLC before opening.
Worked example: A Fort Benning-area auto detailing LLC run from a leased bay, expecting $60,000 in receipts at a Class 4 rate
Budget the Certificate of Occupancy separately; check the current inspection fee with the Inspections & Code division.
Next year: the Georgia annual registration is $60 between January 1 and April 1 (late adds $25). We file it for $149 plus the state fee.
| Item | Amount |
|---|---|
| Corp USA Starter package | $149 |
| Georgia Articles of Organization (state fee at cost) | $110 |
| Columbus administrative fee | $75 |
| Occupation tax: $60,000 x $3.21 per $1,000 (Class 4, 2025-2026 rates) | $192.60 |
| Known day-one total | $526.60 |
Doing it yourself vs. having us file
| Task | DIY on eCorp | With Corp USA |
|---|---|---|
| Name check and Articles | You | We prepare and file same day |
| Registered agent | Your address goes public | Our Georgia address, $199/yr |
| EIN | You, on irs.gov | Included in Pro and Complete |
| Annual registration reminders | You | We track the April 1 window |
Frequently asked questions
Is there a separate city and county license in Columbus?
No. Columbus and Muscogee County are one consolidated government, so one occupation tax certificate from the Revenue Division covers the county.
SourceMy business is out of state but works mostly in Columbus. Do I need a license?
Columbus says businesses with no Georgia location that work in the state get a license from the Georgia municipality where they do the most business. If that is Columbus, apply there.
SourceHow fast can you form the LLC so I can apply?
We file on eCorp the same business day we receive your order. Standard review is about a week; add the state's $120 expedite for 2 business days.
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.
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.