Cobb County Code §90 caps yard sales at 2 per household per calendar year, max 3 consecutive days each. Exceeding triggers retail-business classification and requires a full occupation tax certificate.
Under Cobb County Code Ch. 90, Art. III, a household may hold no more than two garage or yard sales per calendar year, each running a maximum of 3 consecutive days. A third sale in the same year converts the activity from a 'casual sale' to ongoing retail commerce, requiring a full Cobb County occupation tax certificate, sales-tax registration with the Georgia Department of Revenue, and zoning approval (most residential zones do not permit retail). Multi-family and neighborhood-wide community sales count as one event for all participating households if coordinated under a single permit through the Cobb Business License Office. Estate sales conducted by a licensed estate-sale company are regulated separately under Ch. 90 business licensing.
Exceeding 2 sales/year: classified as unlicensed retail, $250–$1,000 under Ch. 90. Zoning violation for commercial activity in residential zone: additional §134 citation.
Marietta, GA
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