Augusta-Richmond County, GA Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- Tax classes
- Six classes, NAICS-based, rates 1.00-2.67x
- Enforcing office
- License and Inspection Department
- Max civil fine
- $500 per violation
- Excluded cities
- Hephzibah and Blythe run own codes
- Late penalty
- 10% plus 1.5% monthly interest
Summary
Augusta-Richmond County sorts every business into one of six occupation tax classes by dominant NAICS business activity, setting the profitability-ratio multiplier used to calculate the annual Occupation Tax on gross receipts.
Each business and profession operating within Augusta-Richmond County shall be classified by dominant business activity into six (6) occupation groups according to the classification structure set forth in North American Industry Classification System published by the U.S. Government, Executive Office of the President, Office of Management and Budget.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Recodification).
Full Breakdown
Every business or profession operating in Augusta-Richmond County must be classified by dominant business activity into one of six occupation tax classes, using the North American Industry Classification System (NAICS) as adopted in Appendix D of the county code. Each class carries a different profitability-ratio multiplier, from 1.00 for Class 1 up to 2.67 for Class 6, that is combined with gross receipts to set the annual Occupation Tax owed to the License and Inspection Department. The classification requirement applies countywide except within the separately incorporated City of Hephzibah and Town of Blythe, which maintain their own business tax codes.
Violations & Fines
Operating without a properly classified Business Tax Certificate can mean suspension or revocation of the certificate, a civil fine up to $500, a 10 percent late penalty, and 1.5 percent monthly interest on unpaid tax.
Frequently Asked Questions
Does this classification apply inside Hephzibah or Blythe?
How is my tax class determined?
Sources & Official References
Other rules in Augusta-Richmond County
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