Cobb County Government

 

alert2
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

alert2
400

Online Business License Renewals

 

ONLINE PROCESSING FOR BUSINESS LICENSE RENEWALS

 

The Online Renewal Option is available under the following conditions ONLY:
  1. Only payments for the current renewal season (2018) can be made. (Payments and all required documents for 2017 and prior years have previously been provided to the Business License Division.)
  2. The following documents are in individual PDF or other format to be uploaded individually as part of the renewal record:
    • REQUIRED – Renewal Form completed with contact information for the owner, officer, partner or W-2 employee completing the form and signed at the bottom of page one. All documents must be signed by the same person. Renewals with subcontractor deductions CANNOT be filed online.
    • REQUIRED – Citizenship Affidavit to be signed and notarized (with visible notary stamp)
    • REQUIRED – Private Employer Affidavit to be signed and notarized (with visible notary stamp)
    • REQUIRED – Secure and verifiable document, i.e. valid driver’s license, passport, and immigration documents if required (I-551, I-766, Visa with I-94, unexpired foreign passport, etc.)
    • REQUIRED – Financial documentation (profit/loss statement, income statement, monthly or quarterly reports, etc. showing gross revenue.)
  3. NO correspondence should be submitted online; send all correspndence to Business License, P.O. Box 649, Marietta, GA. 30061-0649. (Refund requests submitted with a renewal online will NOT be processed.)
  4. NO change can be made online to business address, mailing address, business activity, etc. Please call for a Change Form.
  5. Payment by Visa or MasterCard ONLY.

 

Renewal Instructions [PDF]


IF YOU RENEWED ONLINE FOR 2017 by registering and creating an online account, go to the online
renewal link and login.

Click 'Home' > 'My Records' > 'Licenses' (click arrow to expand) and your
business license account(s) will display. Click on the 'Renew' link and continue with the renewal process.

 


Before Continuing, you must have your License Number, Business Name and PIN Number available. This was provided for you in the mailed renewal packet.
 

Continue to Renew Online Return to Business License Homepage

Business License Renewal

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
770-528-8410

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.

 

Online Renewals
Online Business License renewals are only available to those who received a renewal packet that includes an online payment option and PIN number. Click Here to proceed to www.cobbcounty.org/blrenewals
 
 

 

 

Taxes & Fees

 
Occupation Tax & Regulatory Fees

The Occupation Tax for the operation of a business with a Alcoholic Beverage License is contingent on the projected gross revenue from all revenue sources of the business for 12 months. In addition, flat non-prorated regulatory fees for liquor, beer, or wine are as follows:

Liquor Pouring $5,000 Wine Pouring $600
Liquor Package $5,000 Wine Package $600
Beer Pouring $600 Sunday Sales Pouring $1,000
Beer Package $600 Sunday Sales Package $500
Catering $2000 Corkage $1000
 
 
Taxes - Sales, Federal, State, County and Alcohol
Sales Taxes

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 at 877-423-6711 to obtain a sales tax number.

Taxes (Federal)

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 800-829-1040 or to request forms at 800-829-3676.

Taxes (State)

Information pertaining to preparation of tax returns for state income taxes may be obtained by calling the Georgia Department of Revenue at 877-423-6711.

Taxes (County)

All real and personal property taxes owed to Cobb County must be paid prior to the issuance or renewal of a business registration certificate. Questions regarding real property taxes or personal property taxes should be directed to the Tax Commissioner’s Office at 770-528-8600.

Alcohol Taxes

Additional taxes which are to be paid to the Business License Division include a 3% per drink tax on liquor drinks served at retail pouring establishments, a wholesaler’s tax on beer, wine, liquor to be paid by licensed wholesalers. The 3% drink tax is calculated on “spirituous” liquor sales only and is due by the 20th day of each month for the previous month’s sales.

A 3% commission is allowed for returns filed in a timely manner. If the return is not filed by the 20th of each month, interest accrues at the rate of one percent per month. Penalties are calculated at 10% per month. A 25% penalty will be assessed for fraud or intent to evade.

It is the taxpayer’s responsibility to obtain the appropriate form from the Business License Division to submit all business related taxes.

All businesses with a county Alcoholic Beverage License, pouring and package, are required to pay an annual Federal Special Tax to the Bureau of Alcohol, Tobacco and Firearms. Please call 404-417-2600 between 8:30 a.m. and 4:30 p.m. Eastern time for more information and forms.