FAQ Topics
An occupation tax certificate, commonly known as a business license, is a certificate issued by government agencies authorizing individuals or companies to conduct business within the government's geographical jurisdiction. It is the authorization to start a business issued by the local government.
All Occupation Tax Certificates/Business Licenses are location specific. First you must determine where you will conduct your business, i.e. a commercial location or a home-based business. If the business location is within the city limits of one of the six cities within Cobb County, you must apply for your Occupation Tax Certificate/Business License with that municipality. If you need assistance to verify the address, please contact the Business License Division at (770) 528-8410.
Note: A business location may not be a P.O. Box or a place such as UPS store
An owner or employee of the company must sign the application or renewal form, the Citizenship Affidavit, the Private Employer Affidavit, and provide one secure and verifiable document (a driver license or passport). An outside/contractor bookkeeper or accountant cannot sign the renewal application or affidavit. The owner or employee who signs the application or renewal must be the same person who signs the affidavits and provides one secure and verifiable document (a driver license or passport). If you have questions, please call the Cobb County Business License Division at (770) 528-8410.
All certificates expire on December 31st of each year.
Yes, all of our offices have notaries on site, free of charge. Please bring one secure and verifiable document (a driver license or passport).
Call (770) 528-8410 to verify the mailing address is correct. You may be required to pay a $10 fee for an additional copy.
If a business uses or plans to use any name other than the owner's personal name, the Trade Name Registration Act requires the owner to register the name with the Superior Court Clerk's Office. LLPs must also register with the Superior Court Clerk’s Office.
Superior Court Clerk’s Office
(770) 528-1469
cobbsuperiorcourtclerk.com
Typical land disturbing activities (residential subdivisions, commercial or institutional development), require approval through Site Plan Review. The owner/developer must have a Cobb County Occupation Tax Certificate / Business License or registration with Cobb County prior to consideration for plan review. The Site Plan Review Section can be contacted at (770) 528-2147.
All new businesses or those with a change of business address must contact the Cobb County Zoning Division at (770) 528-2035 for approval of the business activity at the specific business location and with questions pertaining to the limitations on activities in residential and all other zoning districts. The Zoning Division is located at 1150 Powder Springs Street, Marietta, GA.
If you are conducting construction-related activities in unincorporated Cobb County, a building permit may be required. Contact the Development and Inspections Division.
Permits are issued at the Permit Office: 1150 Powder Springs St, Marietta, GA.
Direct Line for Residential Permitting: (770) 528-2060
Direct Line for Commercial Permitting: (770) 528-2071
No land disturbance permit will issued without verification that the owner/developer of the project has a valid Cobb County Occupation Tax Certificate / Business License or registration. The certificate/license or registration must be in the name of the person or company listed as the owner or owner/developer on the cover sheet of the civil engineering plans.
Information pertaining to preparation of tax returns for state income taxes may be obtained by contacting the Georgia Department of Revenue.
Georgia Department of Revenue
(877) 423-6711
dor.georgia.gov
E-Verify is an Internet-based system that allows businesses to determine the eligibility of their employees to work in the United States. E-Verify is fast, free and easy to use – and it’s the best way employers can ensure a legal workforce. For more information on e-verify and obtaining a Federal Work Authorization User Identification Number* please visit uscis.gov for more information.
*This is not your Federal ID Number
Businesses are required to obtain a federal employers tax identification number to report income and to submit federal payroll taxes. Federal income tax information and assistance may be obtained by calling the IRS at (800) 829-1040 or to request forms at (800) 829-3676. Non Profit Corporations or Charitable Organizations must supply a 501(c)(3) or other exemption status.
Internal Revenue Service
(877) 829-5500
irs.gov
Businesses are required to collect sales taxes on the retail sale of merchandise, the rental of certain items, and for certain services. Contact the Georgia Department of Revenue to obtain a sales tax number.
Georgia Department of Revenue
(877) 423-6711
dor.georgia.gov
Certain professionals and specified construction-related businesses such as plumbers, electricians, heating and air conditioning contractors, building contractors, or mechanical contractors, etc., are required to be certified by the State. Information pertaining to these requirements may be obtained by calling (478) 207-2440. Visit the Secretary of State’s website.
To form a corporation in the State of Georgia, contact the Secretary of State's Office at 404-656-2817 or sos.ga.gov. It is not necessary to be incorporated to begin business in Cobb County. If you are incorporated, please submit a copy of your certificate of incorporation with the Occupation Tax Certificate application. If your business is an INC, LLC, or LP, LLLP, you must provide the certificate from GA Secretary or State. Once you have filed your application with and received your certificate from the Secretary of State, you must also file your application for an Occupation Tax Certificate/Business License with the local municipality or county where the business is located. Your business must be registered with both the State and local jurisdiction.
If a business uses or plans to use any name other than the owner's personal name, the Trade Name Registration Act requires the owner to register the name with the Superior Court Clerk's Office. LLPs must also register with the Superior Court Clerk’s Office.
Superior Court Clerk’s Office
(770) 528-1469
cobbsuperiorcourtclerk.com
If the applicant (signer) remains the same each year and the applicant is a United States citizen, the Citizenship Affidavit is NOT required each year. If the applicant (signer) is NOT the same as the one who signed in previous years, or is NOT a US Citizen, then a new Citizenship Affidavit and a verifiable document (driver’s license or passport) and immigration documents, if applicable, are required each year.
A Private Employer Affidavit is required each year for businesses with 10 or less employees. A Private Employer Affidavit is NOT required if a business has 11 or more employees and has previously provided an e-verify number.
Email BLRenewal@cobbcounty.org with your Occupation Tax Certificate / Business License number and your business name requesting a copy of your renewal form to be emailed to you.
All certificates expire on December 31st of each year.
Alcohol server/work permits are issued by the Permit and Regulatory Services Unit of the Cobb County Police Department.
Cobb County Police Department
545 S. Fairground Street
Marietta, GA 30060
(770) 499-3932
Generally, the cost of an Occupation Tax Certificate, commonly referred to as a Business License, fee is determined by the:
- Type of activity in which the business is engaged
- Projected total gross receipts to be generated by the business for the calendar year
Start date of business
At this time we do not accept payments over the phone.
The Business License Division cannot promise a date that a certificate will be issued. To confirm that documents have been received,Email us at BLRenewal@cobbcounty.org
If a business fails to pay an occupation Tax or operates without an Occupation Tax Certificate / Business License, delinquent taxes up to three years may be collected with interest of 1.5% per month and a 10% penalty per year. Interest and penalty are mandated by the Cobb County Code of Ordinances and cannot be waived.
All real and personal property taxes owed to Cobb County must be paid prior to the issuance or renewal of a business license. Questions regarding real property taxes or personal property taxes should be directed to the Tax Commissioner's Office and/or Tax Assessor’s Office.
Tax Commissioner’s Office
736 Whitlock Ave NW, Suite100
Marietta, GA 30064
(770) 528-8600
cobbtax.org
Tax Assessor’s Office
736 Whitlock Ave NW, Suite 200
Marietta, GA 30064
(770) 528-3100
cobbassessor.org
Yes, you may email or mail your driver’s license/secure and verifiable document. Be sure to include your Occupation Tax Certificate / Business License number, and the name of your business.
Mailing Address
P.O. Box 649 Marietta
GA 30061-0649
