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

Article I of Chapter 7 is the Gordon County Business License Ordinance. Under Section 7-1 every person engaged in a business, trade, profession or occupation in the unincorporated areas of the county pays a regulatory fee and receives a business license, which must be displayed in a conspicuous place at any permanent Gordon County location. Section 7-2 draws the line between the two kinds of charges: an occupation tax is levied for revenue raising purposes, while a regulatory fee must approximate the reasonable cost of the actual regulatory activity performed by the county and cannot include an administrative fee. The county chose the second. Section 7-4 states that the article is not adopted as an occupational tax.

Classification is by line of business. Section 7-6 requires each business to identify the line or lines of business it conducts on its registration, and no business can conduct a line of business the county has not noted on the registration form. Under Section 7-7 each fixed location counts as a separate business, but Section 7-4 caps the combined license charge for all locations at $200. Section 7-3 leaves the fee schedule to the Board of Commissioners, to be posted at the Gordon County Administration Office and at the building, planning and development office.

The article sets out further classes. Businesses with no Gordon County location still need a license if they operate in the county (Section 7-5). Businesses registered as nonprofit organizations under the Internal Revenue Code only register, and the fee is waived (Section 7-10). Licensed professionals show current state licensure before the county registration issues (Section 7-11), and businesses that need health permits or certificates of competency show them first (Section 7-12).