Barrow County, GA Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- Base tax, 1 employee
- $35.00
- 2-10 employees
- $35 plus $20/employee over 1
- Over 10 employees
- $215 plus $10/employee over 10
- Maximum tax per business
- $1,000.00
- Professional flat-fee option
- $100 per practitioner
- Election deadline
- April 15 annually
Summary
Unincorporated Barrow County classifies its occupation tax by employee count, with a $35 base tax for a one-person business rising to $215 plus $10 per employee past ten workers, capped at $1,000. Multi-line and multi-location businesses register and pay separately for each, and licensed professionals can elect a flat $100 per-practitioner fee instead.
Dominant line: The type of business, within a multiple-line business, that the greater amount of income is derived from. ... Number of Employees Tax Liability 1 $35.00 2—10 $35.00 plus $20.00 per employee over 1 Over 10 $215.00 plus $10.00 per employee over 10 ... There shall be a maximum tax liability of $1,000.00 per business. ... Practitioners of professions as described in O.C.G.A. § 48-18-9(c)(1)—(18) shall elect as their entire occupation tax one of the following: (1)The occupation tax based on number of employees.(2)A fee of $100.00 per practitioner who is licensed to provide the service, such tax to be paid at the practitioner's office or location ... Where a business is operated at more than one place or where the business includes more than one line, the business shall be required to obtain the necessary registration for each location and line and pay an occupation tax in accordance with the prevailing taxing method and tax rate for each location and line.
Full Breakdown
The county's office of licenses and permits, established under Chapter 26, Article II, taxes every business, trade, profession, or occupation operating in unincorporated Barrow County on a tiered scale tied to the monthly average number of employees. A one-employee business owes $35; businesses with two to ten employees owe $35 plus $20 for each employee over one; and businesses with more than ten employees owe $215 plus $10 for each employee over ten, with no business ever owing more than $1,000 total regardless of size.
Where a business runs more than one line, the county's definitions single out the 'dominant line,' the line generating the greatest income, for classification purposes when a multi-line business is assessed. A business that operates at more than one fixed location, or that carries more than one line of business, must register and pay the occupation tax separately for each location and each line, under the taxing method and rate that applies to that location or line. § 48-18-9(c)(1)-(18), such as doctors, lawyers, and engineers, get an annual election due by April 15: pay the standard employee-count tax, or instead pay a flat $100 per licensed practitioner without disclosing gross receipts.
Registration and tax are due January 1 and become delinquent April 15, with a ten percent penalty for late registration and criminal penalties for operating unregistered.
Violations & Fines
Operating in the county without the required occupation tax registration, or after it becomes delinquent, is punishable in magistrate court by a fine of at least $100 or up to 30 days in jail, or both, at the judge's discretion, under Section 26-42. Late registration also draws an automatic ten percent penalty, and the tax commissioner can pursue collection using the same remedies available for delinquent property tax executions.
Frequently Asked Questions
How does Barrow County set the occupation tax for a small business?
Does a business with multiple locations pay once or per location?
Can a licensed professional avoid reporting gross receipts?
Sources & Official References
Other rules in Barrow County
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