DeKalb County, GA Local Taxes & Fees: Business Tax Classification (2026)

At the time of business registration, such person shall also identify to the department the line or lines of business that the business conducts. Classification of businesses for occupation tax purposes shall be based on the dominant line of business conducted.(d)Each separate business trade name shall be subject to the provisions of this article and shall fully comply with all county code requirements before engaging in, pursuing or carrying on any business within the county.(e)Failure or refusal to provide information requested by the county for the purpose of classification of a business, assessment, audit, or levying of occupation taxes, regulatory fees or administrative costs, or regarding the site of a location or office and taxes or fees paid to other local governments may result in the denial of such application and may be punished as provided in section 1-10 of this Code.(f)Upon compliance with subsections (a) through (e) of this section, the director shall issue to the applicant or holder a business occupation tax certificate, without which no person shall be engaged in, pursue, or carry on any business within the unincorporated portion of the county. The business occupation tax certificate shall serve as a business license. Additional business licenses may be required as established in this Code or in state law. (Ord. No. 18-05, Pt. I, 10-23-18)