Macon-Bibb County, GA Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- Standard tax rate
- $39.00 per full-time-equivalent employee
- Admin fee
- $65.00 nonrefundable start-up/renewal fee
- Professional flat-fee option
- $400.00 per licensed practitioner
- Election deadline for professionals
- On or before April 1 each year
- Minimum penalty
- $500.00 fine per day, per offense
- Governing law
- Code of Ordinances Ch. 26, Art. VII
Summary
Macon-Bibb County classifies occupation taxpayers by employee count under Code of Ordinances Sec. 26-206, billing $39.00 per full-time-equivalent worker plus a $65.00 administrative fee. State-licensed professionals covered by O.C.G.A. Sec. 48-13-9(c)(1) through (18), such as doctors, lawyers, and engineers, sit in a separate classification under Sec. 26-211 and may instead elect a flat $400.00-per-practitioner fee.
An occupation tax is hereby levied upon those businesses and practitioners of professions and occupations with one or more offices located in Macon-Bibb County... based upon the average number of employees of the business or practitioner as computed on a full time position basis or a full time position equivalent basis... Practitioners of professions as described in O.C.G.A. Sec. 48-13-9(c)(1) through (18) shall elect as their entire occupation tax either: (1)The occupation tax based on the number of full time and full time equivalent employees as set forth in this article; or(2)A fee of $400.00 per practitioner who is licensed to provide the service.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Comprehensive Land Development Resolution: Supplement 4 | Code of Ordinances: Supplement 20).
Full Breakdown
The county's charter gives the commission broad authority to sort taxpayers into classes: Charter Sec. of 10-19-2021(1), Sec. 2) carries that out. Sec. 26-201 requires every business, trade, profession, or occupation operating in Macon-Bibb County to pay an occupation tax and display a business registration certificate. Sec. A. Sec. 48-13-5 through 48-13-26. The default classification, set out in Sec. 26-206 and Sec. 00 nonrefundable administrative fee under Sec. 00 fee applies to a mid-cycle business name change). 00 administrative fee under Sec. 26-206(e). A. Sec.
48-13-9(c)(1) through (18): under Sec. 00 flat fee. A third classification, added by Sec. 00 depending on rental term, onto the administrative fee and employee-based tax. Returns and payment run through the Tax Commissioner, who may inspect books and records to verify a taxpayer's classification.
Violations & Fines
Operating without a business registration certificate, or after one is revoked or suspended, is unlawful under Sec. 26-234(a), with each day a separate offense. Conviction under Sec. 26-234(b)(1) carries a minimum $500.00 fine per day, up to the general penalty ceiling in Sec. 1-6, and the court may also revoke or suspend the registration certificate, or place the business on probation. Paying the fine does not excuse the unpaid tax or fee.
Frequently Asked Questions
How does Macon-Bibb classify a business for occupation tax?
Can a licensed professional choose a flat fee instead?
Do short-term rentals get their own classification?
What happens if a business operates without registering?
Sources & Official References
Other rules in Macon-Bibb County
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