Local Taxes & Fees in Smyrna, GA (2026)
1 verified local taxes & fees rules for Smyrna, Georgia, sourced directly from the municipal code and official government pages.
Verified from official government sources
Business Tax Classification
The City of Smyrna, Georgia, levies an occupation tax on persons with one or more locations or offices inside the city limits. Under Code § 22-29, each business is placed in a profitability class by its dominant line of business, using nationwide averages published by the U.S. Office of Management and Budget and the Internal Revenue Service.
Smyrna GA Occupation Tax and Profitability Class Rules
Some RestrictionsSmyrna Code § 22-29
(a)An occupation tax is levied upon those persons with one or more locations or offices within the corporate limits of the city and, pursuant to O.C.G.A. § 48-13-7, upon out-of-state persons with no location or office in Georgia in accordance with the occupation tax schedule approved and adopted by mayor and council to be located in the city finance department.(b)A person shall be placed in the...
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County ordinances apply to unincorporated areas and may supplement Smyrna city rules.
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