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

Section 12-23 requires every business, trade, profession, or occupation operating in the unincorporated county, and applicable out-of-state businesses under O.C.G.A. § 48-13-7, to pay an occupation tax. Section 12-25 adds a flat, nonprorated, nonrefundable $36.00 administrative fee to every account for startup, annual renewal, or reopening. Section 12-26 sets the classification table itself: the tax is levied based on the number of fulltime employees, with the rate reaching $24.00 for businesses with one to three employees, $8.00 per employee for four to twenty employees, $160.00 plus $6.00 per employee above twenty for businesses with 21 to 100 employees, and $640.00 plus $6.00 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. Section 12-29 lets licensed professionals under O.C.G.A. § 48-13-9(c)(1)-(18) elect a flat $24.00 practitioner fee instead of the employee-based tax, chosen annually by April 1. The tax runs on the calendar year, is due by January 1, and becomes delinquent if unpaid by April 1 under section 12-32, while a brand-new business must register within 30 days of opening or face a ten percent penalty (or $50.00, whichever is greater).