Cobb County Government

 

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Cobb County Government will open as usual Monday, but everyone is urged to use caution. Cobb and Marietta Schools are closed Monday.

Be Prepared for Winter Weather

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Renewal of Alcoholic Beverage License

Renewal of an Alcoholic Beverage License must be received in our office prior to December 31st. The Occupational Tax is determined by annual gross receipts. A renewal notice will 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 Alcoholic Beverage License must be renewed prior to December 31 of each calendar year even though a renewal notice was not received. Penalties will be assessed on all delinquent renewals at the rate of 10 percent of the Alcoholic Beverage License fee for each 30 day period or portion thereof. Interest is assessed at 1.5 percent of the tax per month beginning with the first day delinquent.

Supporting documentation for annual gross receipts must be submitted with the renewal application. Acceptable reports include, but are not limited to, Georgia Sales Tax Returns, in-house sales reports, profit and loss statements, or an affidavit from an accountant. Also, cash register receipts, customer tickets, daily, weekly or monthly sales summaries and any other documentation pertinent to actual sales must be kept for a minimum of three years for audit purposes. For Sunday Sales Pouring Permits, an affidavit indicating actual food and alcohol sales for the past 12 months must be submitted.

Renewals for Alcoholic Beverage Licenses must be turned in at the Regulated Business License Office 1150 Powder Springs Street, Marietta, GA 30064.

Alcohol Licenses are NOT transferable.