Cobb County Government

Alcoholic Beverage License

General Alcoholic Beverage License Requirements

Any individual, partnership, corporation or entity which engages in the sale of alcohol with object of gain, profit, benefit, or advantage in the unincorporated area of Cobb County must obtain a Cobb County Alcoholic Beverage License for each of its locations in Cobb County prior to engaging in these activities.

Obtaining a New Alcoholic Beverage License

To apply for a Cobb County Alcoholic Beverage License you may obtain an application from the Cobb County Business License Division, 1150 Powder Springs Rd. Marietta, GA. Applications are also available for download. Hours of operation are 8:00 a.m. to 5:00 p.m., Monday through Friday.  Applications must be submitted between 8:00 a.m. - 4:00 p.m. No Alcoholic Beverage licensed applications will be accepted after 4:00 p.m. You may call 770-528-8407 or email to schedule an appointment to submit applications.

Occupation Tax and 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:

Term of License

All licenses are valid for the period January 1 through December 31. New licenses are valid from the date that the business begins in Cobb County until December 31. There are NO pro-rations.

Renewal of Alcoholic Beverage License

Renewal of a Alcoholic Beverage License should be completed prior to December 31. A renewal notice will be sent to the current mailing address on the license. If the mailing address for the business changes without the Business License Division being notified, the business will not receive a renewal notice.

Change of Location

Licenses are void if persons who are engaged in selling or serving alcohol change business locations, unless a new application, with blue line surveys, lease etc. pertaining to the new location are submitted prior to the move and approval is obtained from the Business License Division Supervisor. This process takes six to eight weeks and requires an advertising fee of $600 if alcohol has not been sold at the new location within twelve months prior to the application. For details, see the requirements for a new location on this page.

Closing of Business

If a business in Cobb County is terminated, the Business License Division must be notified in writing for the appropriate documentation to be recorded.

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 404-656-4060 or 770-732-5812 to obtain a sales tax number.

Other Requirements

An application must also be filed with the Georgia Department of Revenue Alcohol Unit to obtain a State Alcoholic Beverage License. However, a state license cannot be processed until the county alcohol license has been obtained.

Summary of Alcoholic Beverage Regulations (Unincorporated)

Legal Age to Consume Alcohol: 21

Legal Age to Serve Alcohol: 18

Legal Age to Sell Alcohol: 18*

Do I need to contact the Cobb County Building Permits Section?

What are the penalties and interest for delinquent new business?

What do I need to know about renewing my Alcohol License?