Chatham County, GA Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- Classification system
- NAICS code, 6 profitability classes
- Admin fee
- $75 nonrefundable per account
- Professional flat fee
- $400 per practitioner, no gross-receipts report
- Tax rate range
- $0.47 to $0.97 per $1,000 receipts
- Renewal deadline
- January 31 each year
- Late fees
- $50-$100 added per month late
- Max penalty
- $1,000 fine, Magistrate Court
Summary
Chatham County classifies every business in the unincorporated county by North American Industry Classification System (NAICS) code and assigns it to one of six profitability classes to set its occupational tax rate on gross receipts. A $75 nonrefundable administrative fee applies to every account, and licensed professionals can instead pay a flat $400 practitioner fee under Sec. 16-105.
An occupational tax shall be levied upon those businesses with one or more locations or offices in unincorporated Chatham County and upon the applicable out-of-state businesses with no location or office in Georgia pursuant to O.C.G.A. §48-13-7, based upon gross receipts of the business or practitioner in combination with the profitability ratio for the type of business, occupation, or profession as measured by nationwide averages. ... Businesses and professions within unincorporated Chatham County shall be classified by dominant business activity into occupation groups according to the classification set forth in the North American Industry Classification System, published by the U. S. Government, Executive Office of the President, Office of Management and Budget. ... A non proratable, nonrefundable administrative fee of $75, as provided in the Occupational Tax Schedule, in this Article, shall be required on all general occupational tax accounts for the initial application, renewal, handling, processing, and enforcement of those accounts.
Full Breakdown
Sec. § 48-13-7, based on gross receipts combined with a profitability ratio for that type of business, occupation, or profession, measured against nationwide averages. Businesses are classified by dominant activity into occupation groups using the North American Industry Classification System (NAICS), with the classification tables maintained and open for public review at the Occupational Tax Section during regular business hours, adopted for calendar year 2021 forward until the Board of Commissioners changes them. 97, set out in the Occupational Tax Schedule at Sec. 16-106. Every general occupational tax account also pays a non proratable, nonrefundable $75 administrative fee covering initial application, renewal, handling, processing, and enforcement.
§ 48-13-9(c)(1) through (18), including attorneys, physicians, dentists, engineers, architects, accountants, and licensed counselors, can instead elect a flat $400-per-practitioner fee paid only at the practitioner's principal office, in which case the practitioner does not have to report gross receipts to the County.
Violations & Fines
Sec. 16-113, amended August 22, 2025, makes it a Magistrate Court offense to transact business in unincorporated Chatham County without a current occupational tax registration or after the tax becomes delinquent, punishable by a fine of up to $1,000 and possible jail time. Renewal is due by January 31; late payment adds a $50 fee in February, $75 in March, and $100 for every month after April 1, and violators must stop operating until the license is issued or renewed.
Frequently Asked Questions
How does Chatham County classify businesses for occupational tax?
Can a licensed professional pay a flat fee instead of reporting revenue?
What happens if I miss the occupational tax renewal deadline?
What is the penalty for operating without a current occupational tax registration?
Sources & Official References
Other rules in Chatham County
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