Gwinnett County, GA Business Licensing & Operations: Towing Companies (2026)

Section 18-44(a) sets the general rule for regulated businesses countywide: any business that must obtain health permits, fire inspections, bonds, certificates of qualification or competency, a certificate of occupancy, proof of insurance, or otherwise comply with other state or county mandated regulatory requirements must show evidence of that documentation before the licensing and revenue manager issues an occupation tax certificate, and must keep that documentation current for as long as the business operates; a document past its expiration date without proof of renewal does not count as current.

Subsection (b) lists 37 categories of businesses with extra prerequisites, from ambulance services to septic tank contractors, and item (37) singles out wrecker services: they need an amber light permit in every case, and, specifically for wreckers that contract with the county to provide towing services, a signed contract and county police department approval on top of the permit. Unlike several other listed trades, such as burglar/security alarm installers, locksmiths, precious metals dealers, and solicitors/canvassers, wrecker services are not on the criminal-history review list in § 18-115, so a wrecker operator does not go through the police fingerprinting and background-check process required for those four trades before its certificate issues.

The occupation tax certificate itself runs on a calendar-year cycle: § 18-34 makes the tax and administrative fee due January 1 and delinquent after March 31, with a penalty of up to ten percent of the fee and tax due for the first 30 days of delinquency and up to an additional one and one-half percent for each additional month.