Renewing an Occupation Tax Certificate / Business License
Renewal of an Occupation Tax Certificate / Business License should be completed prior to the expiration date of December 31 of each calendar year by mail or in person. A renewal notice will only be sent to the current mailing address on file. If the mailing address for the business changes without the Business License Division being notified, the business will not receive a renewal notice. However, the Occupation Tax Certificate must be renewed by December 31st even though a renewal notice was not received. Interest as well as penalty will be assessed on all delinquent renewals. Add Interest of 1.5% per month of the tax amount owed beginning February 1, each year. Add Penalty of 10% of the tax amount owed if not paid by April 1, each year.
Fees are contingent upon the amount of total gross receipts of the business for the past calendar year in the State of Georgia. The total gross receipts in the State of Georgia shown on the renewal application must be supported by additional documentation. Acceptable gross revenue reports include, but are not limited to, Georgia Sales Tax Returns, in-house sales reports, Profit and Loss statements for the previous calendar year, the most recent IRS tax return filed, or an affidavit from an accountant stating the gross receipts for the previous calendar year. Adequate and accurate records must be maintained for audit purposes. Audits may be performed at any time by personnel from the Business License Division. The fees and/or taxes must be submitted prior to December 31 even if the documents stated above are not available.
Please mail all documents in the envelope provided to:
Cobb County Business License Division
PO Box 649
Marietta, GA 30061-0649
Or return your renewal in person to:
|Cobb County Business License
1150 Powder Springs St, Ste 400
Marietta, GA 30064
Payments accepted Mon - Fri 8am - 4:30pm
|South Cobb Service Center *
4700 Austell Rd
Austell, GA 30106
Payments accepted Mon - Fri 9am - 6pm
* Locations accept regular business ONLY. All other business must visit the Cobb County Business License Office at 1150 Powder Springs Street, Suite 400.