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

Troup County Code § 50-33 levies the occupation tax on businesses and practitioners with a location or office in the unincorporated county, and on qualifying out-of-state businesses under O.C.G.A. § 48-13-7, using the number of employees of the business or practitioner as the taxing criterion, with the actual dollar schedule kept on file with the county business license department. Section 50-37 carves out a separate classification for practitioners of the professions listed in O.C.G.A. § 48-13-9(c)(1) through (18): each such practitioner must elect, once a year by January 1, either the standard employee-count tax under Sec.

50-33(b) or a flat per-practitioner fee from the county's fee schedule, paid at the practitioner's own office or location. Section 50-32 defines the building blocks of the classification scheme, including "dominant line" for multi-line businesses, "engaged in business" (which expressly reaches renting real or personal property, including short-term rentals), and "regulatory fee" versus "administrative fee." Section 50-35 further requires every business to identify its specific line or lines of business on the registration form filed with the building official, and bars operating an unregistered line. The building official's office administers registration and the annual January 1 election deadline for professionals.