Local Taxes & Fees in DeKalb County, GA (2026)

1 rule for unincorporated DeKalb County, Georgia.

Verified from official government sources

Note: These county rules apply to unincorporated areas of DeKalb County. If you live within an incorporated city, that city's own rules apply: see the city list below.

Business Tax Classification

Unincorporated DeKalb County classifies each business by its dominant line of activity to set the occupation tax rate on gross receipts, per Code Section 15-28(c).

DeKalb County Business Occupation Tax Classification

Some Restrictions

DeKalb County Code § 15-28(c)

At the time of business registration, such person shall also identify to the department the line or lines of business that the business conducts. Classification of businesses for occupation tax purposes shall be based on the dominant line of business conducted.(d)Each separate business trade name shall be subject to the provisions of this article and shall fully comply with all county code requ...

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