Local Taxes & Fees in Georgia (2026)
22 rules on the books across Georgia, 21 cities and counties. Select a rule to read the full details.
Severity: Few Restrictions · Light Restrictions · Some Restrictions · Significant Restrictions · Heavy Restrictions
Vacancy Tax
Proposed and adopted vacancy taxes on long-vacant residential units, including reporting requirements, exemption categories, and rates per assessed value.
Business Tax Classification
How LAMC §21.41 classifies businesses for tax purposes (BTRC), including gross-receipts rates, small-business exemption, and how to dispute classification.
Atlanta
Some RestrictionsAtlanta sorts every business into one of eight NAICS-based tax classes for its occupation tax, with rates rising by…
Read full rule →Augusta-Richmond County
Some RestrictionsAugusta-Richmond County sorts every business into one of six occupation tax classes by dominant NAICS business…
Read full rule →Bartow County
Some RestrictionsEvery business in unincorporated Bartow County must register each line of business it conducts for occupation tax…
Read full rule →Carroll County
Some RestrictionsCarroll County assigns every unincorporated-area business to a numbered SIC-based tax class for its annual occupation…
Read full rule →Chatham County
Some RestrictionsChatham County classifies every business in the unincorporated county by North American Industry Classification System…
Read full rule →Clayton County
Some RestrictionsEvery business operating in unincorporated Clayton County must hold an occupation tax certificate, and Section 22-49…
Read full rule →Cobb County
Some RestrictionsEvery business in unincorporated Cobb County is classified under Code § 78-33 by Standard Industrial Classification…
Read full rule →Columbus
Some RestrictionsColumbus, Georgia sorts each business into one of eight profit classes tied to nationwide IRS profitability data by…
Read full rule →DeKalb County
Some RestrictionsUnincorporated DeKalb County classifies each business by its dominant line of activity to set the occupation tax rate…
Read full rule →Fayette County
Some RestrictionsFayette County levies an annual occupation tax on every business, trade, profession or occupation operating in the…
Read full rule →Forsyth County
Some RestrictionsEvery business operating in unincorporated Forsyth County must register each line of business it conducts with the…
Read full rule →Fulton County
Some RestrictionsEvery business or practitioner in unincorporated Fulton County must file an occupation tax registration by March 31…
Read full rule →Gwinnett County
Some RestrictionsUnincorporated Gwinnett County levies its occupation tax using six profitability-ratio tax classes applied to gross…
Read full rule →Hall County
Some RestrictionsHall County levies its business occupation tax on a sliding scale tied to employee count rather than gross receipts. A…
Read full rule →Macon Bibb County
Some RestrictionsMacon-Bibb County classifies occupation taxpayers by employee count under Code of Ordinances Sec. 26-206, billing…
Read full rule →Marietta
Some RestrictionsMarietta classifies every business by Standard Industrial Classification code and profitability ratio to set its…
Read full rule →Newton County
Some RestrictionsNewton County classifies every business for occupation-tax purposes by its dominant line, the type of business…
Read full rule →Rockdale County
Some RestrictionsEvery business operating in unincorporated Rockdale County must identify its dominant line of business, the type from…
Read full rule →Roswell
Some RestrictionsRoswell, Georgia classifies every business by its NAICS industry line and assigns a profitability class the finance…
Read full rule →South Fulton
Some RestrictionsEvery business operating in South Fulton must register for an occupation tax certificate and pay a gross-receipts…
Read full rule →Walton County
Some RestrictionsWalton County classifies each business location in the unincorporated county separately for its occupation tax, and a…
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