Catoosa County, GA Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- Basis
- Employee-count tiers, Table 1.1
- Exempt tier
- 1-5 employees, no tax
- Top tier
- More than 50 employees: $150.00/yr
- Due / delinquent
- Jan. 1 due, delinquent after Mar. 1
- Late penalty
- 10% plus 1.5%/month interest
- Small-business exemption
- 5 or fewer employees exempt
- Enforcement court
- Magistrate court of the county
Summary
In unincorporated Catoosa County, every business, profession, practitioner or occupation is classified for the annual occupation tax by its number of employees, from exempt at 1-5 employees up to $150.00 for more than 50. The Board of Commissioners set the tiers under Sec. 70-173 pursuant to O.C.G.A. § 48-13-10(a)(1).
Pursuant to the authority granted by the provisions of O.C.G.A. § 48-13-10(a)(1), businesses, professions, practitioners and occupations which are subject to the provisions of this article are categorized on the basis of the number of employees employed by said business. The categories of each business, profession, practitioner and occupation by number of employees are more particularly set forth on Table 1.1 which is attached hereto and made a part hereof. ... TABLE 1.1 Number of Employees Tax Rate 1—5 Exempt 6—10 $60.00 11—15 70.00 16—20 80.00 21—25 90.00 26—30 100.00 31—35 110.00 36—40 120.00 41—45 130.00 46—50 140.00 More than 50 150.00
Full Breakdown
Catoosa County's occupation tax article (Sec. 70-171 through 70-180) requires every business, practitioner, profession or occupation with a location or office in the unincorporated areas to pay an annual occupation tax based on employee count rather than gross receipts. Table 1.1 sets 11 tiers: 1-5 employees pays nothing (exempt), 6-10 employees pays $60.00, then the tax climbs in $10 steps through 46-50 employees at $140.00, topping out at $150.00 for more than 50 employees. Businesses based outside the county that have agents soliciting business in unincorporated Catoosa County, or that own income-producing property there, pay the same table under Sec.
70-174(2). Certain licensed professionals (doctors, lawyers, engineers, architects and similar practitioners enumerated in O.C.G.A. § 48-13-9(c)) may instead elect a flat per-practitioner fee on Table 1.2, ranging up to $400.00, in lieu of the employee-count tax. A small-business exemption under Sec. 70-176(2) excuses businesses with five or fewer employees from the tax entirely, except for the Table 1.2 professions. Every business must file an application and obtain an annual registration issued by the county manager, due each January 1 and delinquent after March 1; a new business must apply and pay within ten days of opening, with a 50 percent reduction if it starts after July 1.
Violations & Fines
Occupation tax, administrative fee or regulatory fee unpaid 90 days past due draws a delinquent penalty of ten percent plus interest at one and one-half percent per month until paid, under Sec. 70-177(2). The county manager may inspect a business's books and records on 30 days' notice, and unpaid amounts can be pursued through executions or a civil fine up to the maximum allowed by O.C.G.A. § 48-13-26. Sec. 70-178 sends violations to the magistrate court, treats each day of unlicensed operation as a separate offense, and bars a business from transacting business or collecting money until all taxes and fees are paid current.
Frequently Asked Questions
How is the Catoosa County occupation tax calculated?
Does a small home-based business in unincorporated Catoosa County owe this tax?
What happens if the occupation tax isn't paid by March 1?
Sources & Official References
Other rules in Catoosa County
Compare Catoosa 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.