South Fulton, GA Local Taxes & Fees: Business Tax Classification (2026)

South Fulton requires every person, firm, company, or corporation operating a business or office in the city, including limited liability companies and professional corporations, to register the business, obtain an occupation tax certificate, and pay the associated taxes and fees under Sec. 2-5002(a). The certificate itself serves as the business license, though the chapter authorizes the city to require additional licenses for specific trades. All licenses expire April 1 of each year, and a licensee must file a fresh application annually, treated the same as an initial application under Sec.

2-5002(d). The tax owed is set under Sec. 2-5003: a flat $50 charge applies to the first $20,000 of gross revenue, plus $13 per employee. 20 per $1,000 of gross revenue depending on classification. Businesses with more than one product or service line are classified under their dominant activity for purposes of that table under Sec. 2-5004(b). New businesses must apply for a certificate within 30 days of starting operations, and the annual renewal application is due by March 31 under Sec. 2-5004(a). Practitioners of medicine, accounting, engineering, architecture, and several other listed professions may instead elect a flat $400 annual tax in place of the gross-receipts calculation under Sec.

2-5007. Businesses with locations in multiple jurisdictions must allocate gross receipts among those locations under the formulas in Sec. 2-5004(c), and the sum taxed by all Georgia local governments can never exceed 100 percent of total gross receipts.