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

Walker County Code § 10-113 levies an occupation tax on any business or practitioner with one or more offices in the unincorporated county, including home-based businesses, based on the number of employees. The schedule runs from $50.00 for businesses with 0 to 5 employees up to $150.00 for those with 50 or more, adjusted periodically by the Department of Planning and Community Development. Section 10-113(c)(1) caps liability at one occupation tax per line of business, but that protection only applies if the line is properly registered: § 10-115 requires the business registration to identify every line or lines of business conducted, and bars operating any line until the Revenue Collection Office has noted it on the registration form displayed at the business.

Section 10-124 spells out what happens when a business runs more than one line: it must obtain a separate registration for each and pay the applicable occupation tax at the rate tied to that line, rather than lumping everything under a single lower bracket. Registration and tax are due January 1 each year and become delinquent after March 31 (§ 10-117), and a start-up begun mid-year owes half the annual tax if it opens after June 30. Real estate brokers based outside the county, out-of-state carriers, and a short list of state-regulated industries in § 10-122 (utilities, insurers, banks, farm operations) are excluded from this occupation-tax scheme entirely.