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

The tax shall be based upon the following criteria: Gross receipts of the business or practitioner in combination with the profitability ratio for the type of business, profession or occupation as measured by nationwide averages derived from statistics, classifications or other information published by the United States Office of Management and Budget, the United States Internal Revenue Service or successor agencies of the United States.(b)Occupation tax schedule. The tax rate determined by profitability ratios in combination with gross receipts for each business, trade, profession or occupation shall be as follows: Profitability Ratios with Gross Receipts by Class

Profitability Ratio/Tax Class Rate on Gross Receipts 1 0.00065 2 0.00078 3 0.00091 4 0.00104 5 0.00117 6 0.00130

(c)Each new or renewal occupation tax certificate holder shall pay an annual tax in an amount determined by the schedule outlined in subsection (b) of this section.(d)At any time the county board of commissioners approves a rate change for occupation taxes, all businesses and practitioners of professions and occupations whose accounts are billed prior to the effective rate change date shall have ten (10) days after the effective rate change date to pay their occupation tax as originally billed, together with any late fees and penalties.