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

Every person engaged in business, trade, profession or occupation in unincorporated Hall County must pay the annual occupation tax under County Code Sec. 010, effective since September 14, 1995. Sec. 050 sets the tax by counting full-time employees (40+ hours weekly) and full-time equivalents for part-timers, whose weekly hours are summed and divided by 40. 50 per employee; 101-500 employees, $2,360 plus $11 per employee; 501-1,000 employees, $7,015 plus $5 per employee; and 1,001 or more employees, $9,575 plus $3 per employee. Every figure already bakes in a $50 non-prorated, non-refundable administrative fee charged on all accounts for start-up, renewal, or reopening under Sec.

040. Regulatory fees, separate from the occupation tax, apply only to businesses that require annual application review such as character checks, and must approximate the actual cost of that regulatory activity; they cannot be used to raise general revenue. A. Sec. 48-13-9(c)(1)-(18), such as doctors and lawyers, can instead elect a flat $400 per-practitioner fee under Sec. 110 rather than the employee-tiered tax. Businesses that already paid an occupation tax elsewhere in Georgia in full compliance with state law are not taxed twice under Sec.

060. Multi-location businesses are taxed separately at each Hall County location, but only once per location regardless of how many lines of business are conducted there, per Sec. 100.