Dougherty County, GA Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- Base license fee
- $50.00 per year
- Professional flat tax
- $400.00 per year
- Bank occupation tax
- 0.25% of gross receipts
- Renewal deadline
- March 15 each year
- Enforcing office
- County license inspector
- General penalty
- Up to $1,000 fine or 60 days jail
Summary
In unincorporated Dougherty County, every business, trade, profession or occupation must register with the license inspector, obtain a business license, and pay a flat fifty-dollar fee plus an occupation tax tiered by employee count under Exhibit A. Professionals such as doctors and engineers instead pay a flat four-hundred-dollar annual tax, and banks pay 0.25% of gross receipts.
(a)From the date January 1, 1996, each person, firm, company or corporation engaged in any business, trade, profession or occupation in the unincorporated areas of Dougherty County, Georgia hereafter referred to as "county" shall register with the license inspector, obtain a business license and pay a license fee of fifty dollars ($50.00) per year unless exempted. ... (b)In addition to any business license fee, from the date January 1, 1996, each person, firm, company or corporation engaged in any business, trade, profession or occupation in the county shall pay a flat occupation tax of fifty dollars ($50.00) plus an occupation tax, if applicable, based upon their number of employees as set forth in Exhibit "A" except those businesses, occupations or professions enumerated in subsection(d)4, which shall be taxed at a rate specified in this section.
Full Breakdown
Dougherty County Code § 2-10-2 sets the occupation tax methodology for the unincorporated area. 00) annual license fee, due at application and non-refundable even if the license is later denied. On top of that fee, subsection (b) levies a flat fifty-dollar occupation tax plus an additional tax scaled to the business's number of full-time-equivalent employees, following the bracket schedule in Exhibit A (for example, $200 for 16-20 employees, up to $5,000 for over 2,500). 00 per day of operation. 00 license credit. All licenses run on the calendar year and must be renewed, with returns and payment due by March 15.
Veterans with a state exemption certificate and IRS-recognized nonprofits conducting mission-related activity are exempt from both the license fee and the occupation tax, though they must still obtain a license. The license inspector may examine business records to verify employee counts and can pursue unpaid taxes, interest, and attorney's fees in court.
Violations & Fines
Operating without registering and paying is unlawful under § 2-10-3(b), and knowingly filing a false employee-count return is a separate offense under §§ 2-10-2(o)(3) and 2-10-11. Where the code sets no specific penalty, Dougherty County Code § 2-1-8 imposes a fine of up to $1,000.00, up to 60 days in the county jail, or both, with each day of continued violation charged as a separate offense.
Frequently Asked Questions
Who issues business licenses in unincorporated Dougherty County?
How is the occupation tax calculated for most businesses?
Are doctors, lawyers and engineers taxed the same way as retailers?
What happens if a business does not register or pay?
Sources & Official References
Other rules in Dougherty County
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