South Fulton, GA Business Licensing & Operations: Massage Establishments (2026)
Key Facts
- City license
- Massage Therapist License required, Sec. 302.24
- State license
- Must hold Georgia Board of Massage Therapy license
- Occupation tax
- $400/yr flat option or gross-receipts tax, Sec. 2-5007
- Registration deadline
- By March 31, or 30 days after opening
- Trafficking notice
- Required for non-licensed massage/bodywork businesses
- Notice violation fine
- $500 first offense, $1,000 repeat, Sec. 12-2001(d)
Summary
South Fulton requires anyone practicing massage therapy in the city to hold a City of South Fulton Massage Therapist License under Zoning Sec. 302.24, in addition to the state license from the Georgia Board of Massage Therapy, plus the city's professional occupation tax certificate under Sec. 2-5007.
Sec. 302.24. - Massage therapy. Massage therapy, as defined in Article 9 of this Zoning Ordinance, shall require a City of South Fulton Application for Massage Therapist License.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 13 Update 1).
Full Breakdown
Sec. 24 states plainly that massage therapy, as defined in Article 9 of the Zoning Ordinance, requires a City of South Fulton Application for Massage Therapist License; Article 9 defines a massage therapy business as one where licensed practitioners perform massage as defined by the Georgia Massage Therapy Practice Act. On the tax side, Sec. 2-5007 lists massage therapy among the professions eligible for the city's professional occupation tax election: a practitioner can either pay the standard gross-receipts occupation tax or elect a flat $400 per year, in which case they are not required to disclose gross receipts, though the finance director may still require proof of state licensure.
Sec. 2-5008 requires each state-licensed practitioner to show evidence of current state licensure before the city issues an occupation tax certificate, and to post that state license in the business. Separately, Sec. 12-2001(b)(14) targets businesses offering massage or bodywork by someone who is not a licensed massage therapist: those establishments must post the Georgia Bureau of Investigation's model human trafficking notice, in English, Spanish and any other GBI-required language, in every public restroom and near the public entrance.
Violations & Fines
Failing to register and pay the occupation tax, or making a false statement on an application, results in denial or surrender of the occupation tax certificate under Sec. 2-5005, plus a civil fine as allowed by local, state or federal law and possible interest on delinquent amounts. Separately, a business cited for failing to post the required human trafficking notice under Sec. 12-2001 has 30 days to correct it after written notice; failure to comply is punishable by a fine of up to $500 for a first offense and up to $1,000 for a second or later offense within a year.
Frequently Asked Questions
Does South Fulton require a separate city license for massage therapists?
How much is South Fulton's occupation tax for massage therapists?
Do massage businesses have to post a human trafficking notice?
When must a massage business register for its occupation tax certificate?
Sources & Official References
- [1]South Fulton Code of Ordinances, Appendix C - Zoning Ordinance, Sec. 302.24 (Municode)
- [2]South Fulton Code of Ordinances, Title 2 Ch. 5 - Business/Occupation Tax, Sec. 2-5007 (Municode)
- [3]South Fulton Code of Ordinances, Title 12 - Licenses, Permits & Business Regulations, Sec. 12-2001 (Municode)
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