Local Taxes & Fees in Georgia (2026)
37 rules on the books across Georgia, 36 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.
Alpharetta
Some RestrictionsIn the City of Alpharetta, every business or practitioner with a location in the city pays an occupation tax classified…
Read full rule →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 →Barrow County
Some RestrictionsUnincorporated Barrow County classifies its occupation tax by employee count, with a $35 base tax for a one-person…
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 →Brookhaven
Some RestrictionsIn the City of Brookhaven, Georgia, Sec. 15-42 classifies every business owing occupational tax by its major line of…
Read full rule →Bulloch County
Some RestrictionsBulloch County levies an annual occupation tax on every business or practitioner with a location or office in the…
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 →Catoosa County
Some RestrictionsIn unincorporated Catoosa County, every business, profession, practitioner or occupation is classified for the annual…
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 →Dougherty County
Some RestrictionsIn unincorporated Dougherty County, every business, trade, profession or occupation must register with the license…
Read full rule →Effingham County
Some RestrictionsEvery business operating in unincorporated Effingham County must declare a single dominant line of business on its…
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 →Glynn County
Some RestrictionsGlynn County classifies 22 professions, including lawyers, physicians, engineers, and licensed vehicle dealers, under…
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 →Jackson County
Some RestrictionsUnincorporated Jackson County levies its business occupation tax on a sliding scale keyed to fulltime employee count: 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 →Smyrna
Some RestrictionsThe City of Smyrna, Georgia, levies an occupation tax on persons with one or more locations or offices inside the city…
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 →Spalding County
Some RestrictionsEvery business operating in unincorporated Spalding County must register each distinct line of business with the county…
Read full rule →Stonecrest
Some RestrictionsEvery business paying Stonecrest's occupation tax is classified by its dominant NAICS industry line and assigned to a…
Read full rule →Troup County
Some RestrictionsUnincorporated Troup County levies its annual occupation tax on businesses and professional practitioners based on…
Read full rule →Walker County
Some RestrictionsUnincorporated Walker County levies a separate occupation tax on each distinct line of business a company operates, not…
Read full rule →Walton County
Some RestrictionsWalton County classifies each business location in the unincorporated county separately for its occupation tax, and a…
Read full rule →Gordon County
Light RestrictionsUnincorporated Gordon County, Georgia, licenses businesses through a regulatory fee, not an occupation tax. Section 7-4…
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