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

Some Restrictions
Compiled from the official code textEditor Martyn O'NeillLast verified September 2026

Key Facts

1-3 employees
$24.00 flat tax
4-20 employees
$8.00 per employee
21-100 employees
$160.00 plus $6.00/employee over 20
100+ employees
$640.00 plus $6.00/employee over 100
Administrative fee
$36.00 per account
Due date
January 1, delinquent after April 1

Summary

Unincorporated Jackson County levies its business occupation tax on a sliding scale keyed to fulltime employee count: a flat $24 for one to three employees, $8 per employee from four to twenty, $160 plus $6 per employee over twenty for 21-100 employees, and $640 plus $6 per employee over 100 above that, on top of a $36 administrative fee.

These county ordinances apply to unincorporated areas of Jackson County. Incorporated cities within the county may have their own rules that take precedence over county-level regulations.

(a)Generally. An occupation tax shall be levied upon those businesses and practitioners of professions and occupations with one or more locations or offices in the unincorporated portion of the county and upon the applicable out-of-state businesses with no location or office in the state, pursuant to O.C.G.A. § 48-13-7, based upon the number of employees of the business or practitioner.(b)Number of employees. The tax rate determined by number of fulltime employees for each business, trade, profession, or occupation is as follows and will be amended and updated from time to time by the county: Fulltime Employees Tax Liability 1—3 $24.00 4—20 $8.00 per employee 21—100 $160.00 plus $6.00 per employee in excess of 20 100 and above $640.00 plus $6.00 per employee in excess of 100

View official code

Full Breakdown

§ 48-13-7, to pay an occupation tax. 00 administrative fee to every account for startup, annual renewal, or reopening. 00 per employee above 100 for businesses with more than 100 employees. Subsection (c) converts part-time labor into fulltime-equivalent positions by totaling part-timers' weekly hours and dividing by 40. 00 practitioner fee instead of the employee-based tax, chosen annually by April 1. 00, whichever is greater).

Violations & Fines

Transacting business without the required registration or after the occupation tax becomes delinquent is punishable, under section 12-32(a), by a fine of up to $500.00 for each day the violation continues, on conviction in county magistrate court. A late-filed new business also owes a delinquency penalty of ten percent of the tax due or $50.00, whichever is greater, and the county may pursue collection the same way it collects other tax executions.

Frequently Asked Questions

How is my Jackson County occupation tax calculated?
Section 12-26(b) bases it on fulltime employee count: $24.00 flat for one to three employees, $8.00 per employee for four to twenty, $160.00 plus $6.00 per employee over twenty for 21-100 employees, and $640.00 plus $6.00 per employee over 100 above that.
How do part-time employees count toward the tax tier?
Section 12-26(c) adds up the average weekly hours of all part-time employees and divides that sum by 40 to produce fulltime position equivalents, which are added to actual fulltime employees for the tier calculation.
Can a licensed professional pay a flat fee instead?
Yes. Section 12-29 lets practitioners covered by O.C.G.A. § 48-13-9(c)(1)-(18) elect a flat $24.00 fee per licensed practitioner instead of the employee-based tax, with the election made annually by April 1.
What happens if I operate without registering?
Section 12-32(a) makes it punishable by a fine of up to $500.00 for each day the violation continues, on conviction by the county magistrate, in addition to the unpaid tax and administrative fee.

Sources & Official References

Other rules in Jackson County

Parking Rules: Overnight ParkingSome RestrictionsParking Rules: Loading ZonesSome RestrictionsParking Rules: Driveway RulesSome RestrictionsParking Rules: Commercial & Oversized VehiclesSignificant RestrictionsParking Rules: Abandoned VehiclesHeavy RestrictionsAnimal Ordinances: BeekeepingSignificant Restrictions

All Jackson County rules

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