Cobb County Government

 Obtaining a Business License (Occupational Tax Certificate) may seem daunting, but we're here to help. Read More for answers to common questions.

 Please click or tap on your desired question. The answer will appear underneath the question. 

Where do I obtain an alcohol server’s permit, also known as an alcohol work permit?
Alcohol server/work permits are issued by the Permit and Regulatory Services Unit of the Cobb County Police Department.
Cobb County Police Department Contact Information:
  • Location: 140 North Marietta Parkway at the corner of Cherokee Street and North Marietta
  • Parkway Phone: 770-499-3933
  • Website: Cobb County Police Department

 

What is an Occupation Tax Certificate / Business License?
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.

 

Where do I apply for an Occupation Tax Certificate / Business License?
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.

 

How much does an Occupation Tax Certificate / Business License cost?
Generally, the cost of an Occupation Tax Certificate, commonly referred to as a Business License, fee is determined by: 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

 

Who needs to sign Occupation Tax / Business License documents?
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.

 

Do we accept payments over the phone?
At this time we do not accept payments over the phone.

 

My check was mailed but still has not cleared my bank, did you receive it yet?
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

 

What are the interest and penalty fees if I’m operating without an Occupation Tax Certificate / Business License?
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.

 

When does my certificate expire?
All certificates expire on December 31st of each year.

 

Who is required to pay Real Property Taxes and Personal Property Taxes?
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 Contact Info: Tax Assessor’s Office Contact Info:

 

Can your office notarize my affidavits, if I come there?
Yes, all of our offices have notaries on site, free of charge. Please bring one secure and verifiable document (a driver license or passport).

 

Can I mail a copy of my driver’s license?
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.
  • Business License Email: BLRenewal@cobbcounty.org
  • Business License Mailing Address: P.O. Box 649 Marietta, GA 30061-0649

 

I did not receive my Occupation Tax Certificate. Can you send me another one?
Call 770-528-8410 to verify the mailing address is correct. You may be required to pay a $10 fee for an additional copy.

 

I supplied my Citizenship Affidavit, Private Employer Affidavit and provided my one secure and verifiable document, (a driver license or passport) last year. Do I have to supply it again?
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.

 

Do I need to register my Trade Name or LLP?
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
Contact the Superior Court Clerk’s Office Contact Information:

 

How do I incorporate my business?
To form a corporation in the State of Georgia, contact the Secretary of State's Office at 404-656-2817 or www.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.

 

Who is required to have a State License Certification?
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. Click Here to visit the Secretary of State’s website.

 

Do I need a State Sales Tax Number?
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 Contact Information:

 

Do I need a Federal Tax 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. Click Here to visit the IRS website. Non Profit Corporations or Charitable Organizations must supply a 501(c)(3) or other exemption status.
Internal Revenue Service Contact Information:

 

What is an e-verify number and where do I get one?
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 http://www.uscis.gov for more information.
*This is not your Federal ID Number

 

I do not have my license renewal form. What do I do?
Email Email BLRenewal@cobbcounty.orgwith your Occupation Tax Certificate / Business License number and your business name requesting a copy of your renewal form to be e-mailed to you.

 

How do I contact the Georgia Department of Revenue?
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 Contact Information:

 

Do I need to contact Site Plan Review regarding my business?
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.

 

What businesses need to contact the Cobb County Zoning Division?
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.

 

What if I’m conducting construction-related activities in unincorporated Cobb County?
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.