Clayton County, GA Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- Classification standard
- 1987 SIC Manual, major group classifications
- Number of tax classes
- Six, by profitability ratio
- Class 1 rate
- $0.72 per $1,000 (up to $10M)
- Class 6 rate
- $1.27 per $1,000 (up to $10M)
- Maximum occupation tax per location
- $15,000.00 (§22-47(c))
- License administration fee
- $60.00 nonrefundable (§22-50)
Summary
Every business operating in unincorporated Clayton County must hold an occupation tax certificate, and Section 22-49 requires each business to be classified by its dominant line of business under the 1987 Standard Industrial Classification Manual. That classification places the business into one of six tax classes, each carrying its own profitability ratio and per-$1,000 tax rate.
(a)A license shall be obtained pursuant to this article before any person shall engage in any business in the county.(b)For the purposes of this article, every person shall be classified according to the major group classifications of the Standard Industrial Classification Manual, published by the Executive Office of the President/Bureau of the Budget, 1987, or the latest edition.(c)Each person shall be classified by such person's dominant line of business, which is that series of goods or services which produces the largest proportion of such person's gross revenue from all sources.(d)Persons will be grouped into one of the following six tax classes:
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 104).
Full Breakdown
Section 22-49 requires every business licensed in unincorporated Clayton County to be sorted by its 'dominant line of business, which is that series of goods or services which produces the largest proportion of such person's gross revenue from all sources,' using the major group classifications from the 1987 Standard Industrial Classification Manual (or its latest edition). 35 per $1,000 above it. 00 in occupation tax regardless of size, and § 22-47(d) bars charging more than one occupation tax per location. Real estate brokers and agents based outside the county are exempt from the tax unless they transact business inside it, and government agencies and nonprofits are exempt entirely under § 22-47(f)-(h).
Businesses with no office in the state but whose largest sales volume in Georgia is in Clayton County are still registered and taxed under § 22-48, based on gross receipts reasonably attributed to sales or services in the state. 00 nonrefundable, nonprorated administration fee under § 22-50.
Violations & Fines
Engaging in business without the required occupation tax certificate or misclassifying a business to avoid its correct tax class violates this article, and Clayton County's Magistrate Court can impose a civil fine of up to $1,000.00 for failure to pay an occupation tax or regulatory fee under § 1-14, enforceable through the court's contempt power.
Frequently Asked Questions
How does Clayton County decide which tax class a business falls into?
Is there a cap on how much occupation tax a Clayton County business pays?
Do out-of-state businesses with no Georgia office owe Clayton County occupation tax?
Sources & Official References
Other rules in Clayton County
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