Glynn County, GA Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- Flat per-practitioner fee
- $400.00
- Classified professions
- 22 listed categories
- Effective since
- Tax year 2016
- Certificate display
- Not required for these professions
- Criminal penalty
- None for these professions
- Tax election
- Employee-count table or flat $400 fee
Summary
Glynn County classifies 22 professions, including lawyers, physicians, engineers, and licensed vehicle dealers, under O.C.G.A. § 48-13-9(c). These practitioners choose between the standard employee-count occupation tax or a flat $400 per-practitioner fee at each office.
2-6-8 - Professionals as Classified in O.C.G.A. § 48-13-9(c). For all years including and following the tax year 2016, Section 2-6-8 shall apply to the occupation tax imposed on the businesses, practitioners of professions, and occupations listed below. A.Classification. The businesses, practitioners of professions, and as described in O.C.G.A. § § 48-13-9(c) are as follows:(1)Lawyers;(2)Physicians;(3)Osteopaths;(4)Chiropractors;(5)Podiatrists;(6)Dentists;(7)Optometrists;(8)Psychologists;(9)Veterinarians; ... B.An occupation tax is imposed on the businesses, practitioners of professions, and occupations set forth in subsection A, subpart (1) through (22) of this Section. Said businesses, practitioners of professions, and occupations shall elect as their entire occupation tax one of the following:(1)The occupation tax based on number of employees.(2)A fee 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
Section 2-6-8 of the Occupation Tax Ordinance has applied since tax year 2016 to 22 listed categories: lawyers, physicians, osteopaths, chiropractors, podiatrists, dentists, optometrists, psychologists, veterinarians, landscape architects, land surveyors, physiotherapists, public accountants, embalmers, funeral directors, engineers, architects, marriage and family therapists and counselors, licensed motor vehicle dealers, coin-operated amusement machine owners, certain merchants delivering to commercially zoned businesses, and any other business requiring state licensure not otherwise regulated locally. 00 fee per licensed practitioner, paid at that practitioner's office. Because these professions are governed primarily by state licensing boards, the ordinance builds in special protections: payment of the occupation tax cannot be made a precondition to practicing the profession, the Occupation Tax Certificate need not be displayed as other businesses must display theirs, and these practitioners face no criminal penalty for violating the ordinance's terms, though they may be required to provide a service address for enforcement notices or have the county rely on the address on file with their state licensing board.
Violations & Fines
Because Section 2-6-8(C) removes criminal penalties for these 22 classified professions, unpaid tax is instead collected as a civil matter: Section 2-6-18 confirms that a practitioner whose qualifications are set by state law and who fails to pay is subject only to the delinquency interest and collection remedies in Section 2-6-11(B), not the ordinance violation fines applied to other unregistered businesses.
Frequently Asked Questions
Do Glynn County lawyers and doctors pay the same occupation tax as retail businesses?
Can Glynn County stop a doctor from practicing for not paying the occupation tax?
Does a classified professional have to post an Occupation Tax Certificate?
Sources & Official References
Other rules in Glynn County
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