Cobb County, GA Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- Governing section
- Cobb County Code § 78-33
- Classification basis
- SIC major group classification
- Legal test
- "Dominant line" earning greatest revenue share
- Feeds into
- Profitability-ratio rate under § 78-34
- Administrative fee
- $55.00 flat, non-refundable
- Late penalty
- 10% after 90 days, plus 1.5%/month interest
- Territorial scope
- Unincorporated Cobb County only
Summary
Every business in unincorporated Cobb County is classified under Code § 78-33 by Standard Industrial Classification major group, using the single line of goods or services that produces the largest share of the business's gross revenue. That classification then sets which profitability-ratio rate applies when the business license office calculates the annual occupation tax.
Every business subject to the provisions of this article shall be classified according to the major group classification of the Standard Industrial Classification Manual, as amended, and published under the auspices of the U.S. Office of Management and Budget. Classification of each business subject to this article shall be based upon the principal activity or dominant line of such business, i.e., that series of goods or services which produces the largest proportion of the business's gross revenues from all sources.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 53).
Full Breakdown
S. Office of Management and Budget. , the series of goods or services producing the largest proportion of gross revenues from all sources. S. OMB and IRS statistics, and no rate can be charged to a classification containing a business with a higher profitability ratio than its own. 00 administrative fee that is never prorated or refunded. Businesses report their SIC code on the registration form itself under § 78-41(b), along with taxable gross revenue for the preceding 12 months and employee count. § 48-13-9(c)(1)-(22), such as physicians, engineers, architects and accountants, remain subject to § 78-33's classification and fee-setting mechanics even though they are otherwise exempted from most of chapter 78 by § 78-3(6); lawyers and law firms are the one category exempted from classification entirely.
This scheme applies only to businesses operating in the unincorporated area of the county; Marietta, Smyrna, Kennesaw, Acworth, Powder Springs and Austell each classify and tax businesses under their own separate municipal codes. The business license office, aided by the county police department under § 78-4, administers and enforces the classification and tax scheme, and keeps gross-revenue and employee data confidential.
Violations & Fines
Operating without first obtaining a business registration certificate under this chapter is unlawful under § 78-46(a). Unpaid occupation taxes and fees draw interest at 1½ percent per month from the original due date, and a tax or fee still unpaid 90 days after its due date carries an added ten percent penalty under § 78-46(b)-(c). Misclassifying a business or refusing to produce the sales records, W-2s, 1099s or gross-receipts documentation the business license supervisor may demand under § 78-42 can also support suspension or revocation of the registration certificate for due cause under § 78-45, following notice and a hearing before the board of commissioners. Beyond those tax-specific consequences, any violation of chapter 78 is punished under the county's general penalty, § 1-10, by a fine and imprisonment or probation up to the maximum set by O.C.G.A. § 15-10-60.
Frequently Asked Questions
How does Cobb County decide my business's SIC classification?
Does this classification rule apply if my business is in Marietta or Smyrna?
What if my business has more than one product or service line?
Are doctors, engineers and other licensed professionals classified under § 78-33?
What happens if I never register or misreport my classification?
Sources & Official References
Other rules in Cobb County
Compare Cobb County to another location·View the Georgia local taxes & fees overview
See something wrong?
Help us keep this page accurate. If you notice an error or outdated information, let us know.