Bartow County, GA Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- Registration requirement
- Each business line must be registered, § 44-481
- Multi-line businesses
- Taxed on dominant (highest-income) line
- Professional election
- $400 flat tax per practitioner, § 44-482
- Election deadline
- Annually by January 31
- Base tax range
- $90.00 to $3,000.00 by employee count
- Civil fine for violation
- Up to $500.00 per violation
Summary
Every business in unincorporated Bartow County must register each line of business it conducts for occupation tax purposes, and multi-line businesses are taxed on their dominant line. Licensed professionals named in O.C.G.A. § 48-13-9(c) can instead elect a flat $400 per-practitioner occupation tax.
The occupation tax registration of each business operated in the local government's jurisdiction shall identify the line or lines of business that the business conducts. No business shall conduct any line of business without first having that line of business registered for occupation tax purposes with the county and that line of business being noted by the county upon the business license which is to be displayed by the business owner. For businesses or practitioners with more than one type of service or product, the business or practitioner shall be classified according to the dominant line of business. ... Practitioners of professions as described in O.C.G.A. § 48-13-9(c) (1) through (18) shall elect as their entire occupation tax one of the following:(1)The occupation tax based on number of employees as set forth in section 66-76 of this article; or(2)An occupation tax amount of $400.00 per practitioner who is licensed to provide the service, such tax to be paid at the practitioner's office or location.
Full Breakdown
00 administrative fee on every business. Section 44-481 builds the classification rule on top of that schedule: each business's occupation tax registration must identify the specific line or lines of business it conducts, no business may operate a line that is not registered and noted on its displayed business license, and a business or practitioner offering more than one type of product or service is classified according to its dominant line, meaning the one generating the greatest income. § 48-13-9(c)(1) through (18), covering occupations that require state licensure.
00 per licensed practitioner at that practitioner's office location, with the flat amount applying separately to each qualifying practitioner in the business. Section 44-472 defines "dominant line" as the type of business within a multiple-line business from which the greatest amount of income is derived, which is the test the occupation tax official applies when classifying a mixed-use business under section 44-481. Certain classes of business, including those regulated by the Georgia Public Service Commission, insurance companies, motor common carriers, and depository financial institutions taxed separately under section 44-483, fall outside this classification scheme entirely under section 44-485.
Violations & Fines
Section 44-475 makes any violation of the occupation tax article, including misclassification or operating an unregistered line of business, subject to a civil fine of up to $500.00 per violation, set by the magistrate court after a hearing and enforceable through the court's contempt power. The county attorney may also bring an injunctive action in superior court to close an unlawfully operating business, and section 44-490 provides that failing to file a true return, including one accurately identifying the business's lines and dominant classification, is grounds for automatic revocation of the business tax registration.
Frequently Asked Questions
Does Bartow County require each type of business a company runs to be registered separately?
How is a business with multiple product or service lines classified?
Can a licensed professional pay a flat fee instead of the employee-based tax?
What happens if a business misclassifies its lines or fails to register one?
Sources & Official References
Other rules in Bartow County
Compare Bartow County to another location·View the Georgia local taxes & fees overview
See something wrong?
Help us keep this page accurate. If you notice an error or outdated information, let us know.