Alpharetta, GA Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- Classification basis
- Employee headcount, five graduated tiers
- Smallest tier
- $125.00 plus $10.00 per employee (1-4 staff)
- Largest tier
- $175.00 plus $17.00 per employee (50+ staff)
- Out-of-state flat rate
- $500.00 annually, no in-state office
- Licensed professional option
- $400.00 per practitioner instead of tiers
- Registration due date
- January 1 annually; delinquent after 90 days
Summary
In the City of Alpharetta, every business or practitioner with a location in the city pays an occupation tax classified by employee headcount under § 42-58, with five graduated rate tiers from $125 plus $10 per employee up through $175 plus $17 per employee for businesses with 50 or more staff. Out-of-state businesses with no in-state location instead pay a flat $500 annual rate.
(a)An occupation tax is levied upon those businesses and practitioners of professions and occupations with one or more locations or offices within the corporate limits of the city and upon the applicable out-of-state businesses with no location or office in the state, pursuant to O.C.G.A. § 48-13-7, based upon the following criteria: ... (2)The tax shall be calculated at the following rates for all businesses (not otherwise addressed herein or by law): Employees Tax Liability
One to four $125.00 plus $10.00 per employee Five to ten $200.00 plus $10.00 per employee Eleven to twenty-five $325.00 plus $10.00 per employee Twenty-six to forty-nine $475.00 plus $10.00 per employee Fifty and above $175.00 plus $17.00 per employee
Full Breakdown
Section 42-58(a) levies the occupation tax on businesses and practitioners with one or more locations or offices in the city, and on out-of-state businesses with no in-state location, under authority of O.C.G.A. § 48-13-7. The tax is calculated by counting full-time employees, with virtual and remote workers included, and a full-time-equivalent formula for part-timers who work under 40 hours weekly. The rate schedule runs from $125.00 plus $10.00 per employee for one to four employees, up to $475.00 plus $10.00 per employee for 26 to 49 employees, and $175.00 plus $17.00 per employee for 50 or more employees.
Section 42-58(b) caps the city to one occupation tax per business location and sets a flat $500.00 annual rate for out-of-state businesses lacking any in-state office. Certain licensed professionals described in O.C.G.A. § 48-13-9(c)(1) through (18) get a separate classification choice under § 42-62: they can elect the standard employee-based tax, or instead pay $400.00 per licensed practitioner annually, an election made yearly. Attorneys are exempt from the registration-as-a-condition-of-practice and imprisonment provisions under § 42-58(c). Registrations and payment are handled by the city finance department under § 42-65, due January 1 each year and delinquent after 90 days.
Violations & Fines
Section 42-65(d) imposes a ten percent penalty on occupation tax or fees paid more than 90 days after the due date, plus 1.5 percent monthly interest on the unpaid balance. Section 42-70 makes transacting business without the required registration a punishable offense under section 1-8, and no initial or renewal registration under § 42-65(b) is granted while a business remains delinquent on city taxes, sanitation bills or other fees.
Frequently Asked Questions
How does Alpharetta classify my business for its occupation tax?
Can a licensed professional pay a flat fee instead of the per-employee rate?
What if my business has no office in Georgia?
What happens if I pay the occupation tax late?
Sources & Official References
Other rules in Alpharetta
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Business Tax Classification in Nearby Cities
How other cities in Fulton County handle business tax classification.