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

An occupation tax shall be levied based upon the gross receipts of the business or practitioner in combination with the profitability ratio for the type of business, profession, or occupation as measured by nation-wide averages derived from the "Statistics of Income Bulletin" as published by the United States Internal Revenue Service or successor agencies of the United States. For the purposes of this article, profitability ratios shall be derived from data for the most recent ten-year period for which data is available. Profitability ratios shall be revised by the finance department not later than November 1 of each year for use in the following calendar year. Each type of business shall be assigned to a profit class based on the profitability ratio for that business type. The occupational tax rate levied will be based on the profit class of the dominant line of the business as defined by the standard industrial classification system and published by the office of management and budget which are incorporated herein by the reference and are on file in the office of the director of finance. Gross receipts shall be defined as set forth in section 19-37(b)(5).(b)Occupation tax schedule: Profit class Tax class Rate per $1,000.00: Tax Rate (percent)

1 1 $ 1.00 0.100 2 2 1.82 0.182 3 3 2.52 0.252 4 4 3.21 0.321 5 5 3.91 0.391 6 6 4.61 0.461 7 7 5.31 0.531 8 8 6.00 0.600