Cobb County Government

Occupation Tax Certificate

Pursuant to The Georgia Immigration Reform Act that was passed by the State Legislature and signed by the Governor, effective January 1, 2012, all applicants applying for or renewing a Cobb County Occupation Tax Certificate or Cobb County Occupation Tax Certificate (Business License) must provide in person or electronically to the Cobb County Business License Division one secure and verifiable document [PDF], (a driver license or passport) as required by O.C.G.A.50- 36-1(e)(1), immigration documents, if applicable, and sign and notarize the HB87 citizenship affidavit required by O.C.G.A. 50-36- 1(e)(2) and the Private Employer Affidavit required by O.C.G.A.36-60-6(d).

 

 

Obtaining 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.

 

Any individual, partnership, corporation, or entity which engages in any activity with the object of gain, profit, benefit, or advantage in the unincorporated area of Cobb County is considered to be engaged in business and must obtain an Occupation Tax Certificate, commonly known as a business license, for each location in Cobb County prior to engaging in these activities. This includes any activity, full or part-time, performed from a permanent, transient, residential or commercial location as well as any activity performed temporarily or on a transient basis in Cobb County. Activities include selling, soliciting or representing products or services, leasing or renting of commercial real property, retail sales, wholesale activities, administrative office activities, manufacturing, providing services, consulting, etc.

 

To obtain a Cobb County Occupation Tax Certificate, you must first obtain the fee amount for your new Occupation Tax Certificate. To obtain fee amount for new business establishments, please e-mail your completed application, a signed and notarized HB87 Citizenship Affidavit [PDF], a signed and notarized Private Employer Affidavit [PDF] and one secure and verifiable document [PDF] (a driver license or passport) to businesslicense@cobbcounty.org. If you are not a US citizen, you must also include a copy of the applicant’s immigration documents. You will need to have the Adobe “Acrobat” reader installed on your computer to view these files.

 

Personal Care & Group Homes

All persons providing personal care assistance on residential-zoned property must have a Cobb County Occupation Tax Certificate. Persons caring for two or more unrelated people must also obtain a license through the Georgia Community Health Department 404-656-4507. Applicants must meet the group home ordinance requirements with Code Enforcement prior to zoning approval. View the group home codes and checklist. [LINK] Group homes and personal care homes must also be approved by the zoning division prior to the issuance of an Occupation Tax Certificate. Personal care homes and group home providers must contact the Cobb County Fire Marshall to file an application for inspection and to receive a Certificate of Occupancy (CO). The CO must be obtained prior to the opening of business.

Day Care

All persons providing day care in Cobb County are required to obtain a Cobb County Occupation Tax Certificate. Home care providers with six or more children are required to register with the State. Persons providing child care and day care facilities should contact the Georgia Department of Early Care and Learning at http://decal.ga.gov.

 

Residential Businesses

Businesses located on property zoned residential are limited in the activity that can be conducted. Generally, persons operating a business from a residence cannot have employees, clients, or any inventory located at the residence. No exterior evidence of the business (such as signs) is allowed. Additional zoning restrictions prohibit mechanical equipment and no more than one commercial vehicle may be present at the business.

 

Contractors

A State License to conduct business as a residential and/or General Contractor is required prior to any permits being issued for such work. Information pertaining to State licenses can be found on the web site of the Secretary of State, at http://sos.georgia.gov/index.php/licensing.

All individuals in the construction business are required to have a valid occupation tax certificate prior to operating in unincorporated Cobb County.

All contractors with business addresses inside unincorporated Cobb County are required to obtain a Cobb County Occupation Tax Certificate before conducting any business activity. The Occupation Tax is based on estimated gross revenue generated in the State of Georgia annually.

Businesses located outside of unincorporated Cobb are required to register with the Business License Division before conducting any business activity in unincorporated Cobb County. In order to register, a business must complete all application documents and provide a copy of the occupation tax certificate issued to said business from the local jurisdiction.

Any business with a business address outside unincorporated Cobb County, who cannot provide a copy of a valid registration certificate from their local jurisdiction, will be required to obtain a Cobb County Occupation Tax Certificate in order to operate in unincorporated Cobb County.

Contractors required to be licensed by the Secretary of State’s Office must provide a copy of their state certification card in order to purchase any permits or obtain an Occupation Tax Certificate. Contact the Development and Inspections Division at 770-528-2061 for residential permit requirements and 770-528-2071 for commercial permit requirements.

Professionals

Individuals engaged in any of the following professions have the option of paying an occupation tax on gross receipts of the business or pay an annual professional occupation tax of $400 per professional.

Architect
Attorney
Certified Public Accountant
Doctor of Chiropractic Medicine
Doctor of Optometry
Doctor of Osteopathy
Doctor of Podiatry
Doctor of Psychology
Electrical Engineer
Embalmer
Family Therapist
Funeral Director
Hydraulic Engineer
Mechanical Engineer
Physical Therapist
Social Worker
Surveyor
Veterinarian