The Business Occupational Tax Division issues Business Occupational Tax Certificates to businesses that are located in the unincorporated areas of Fulton County only. Unincorporated Fulton County includes those areas lying outside the municipal boundaries of the cities and towns located in Fulton County. Business Occupational Certificates are issued on behalf of Fulton County by Revenue Discovery Systems (RDS), a third party contractor.
For questions regarding Occupational Tax Certificate renewals, lodging tax or alcohol/wine tax please contact RDS at (800)556-7274. You may also visit their RDS website:
If your are unsure if your business is located in the unincorporated areas of Fulton County, Please click on the following link to confirm the appropriate Municipality to obtain your business license:
If your business is located within the city limits of one of the following, please contact that Municipality to obtain a Business Occupational Tax Certificate:
NewOccupation Tax Certificate/Business License applications:
T he Fulton County Business Tax resolution mandates that all persons, firms or corporations located or engaged in business in Fulton County, outside of the incorporated areas, register their businesses. Businesses are registered by applying for a Business Occupational Tax certificates and paying the associated administrative fees and Occupational taxes required for your business. Business Occupational Tax Certificates are valid for a calendar year, January 1 st through December 31 st and must be renewed by March 31 st of each year.
Your application must be submitted in person at one of the following Fulton County Business License Offices:
Fulton County Government Center
141 Pryor Street, Suite 7064
Atlanta, GA 30303
Hours of Operation Monday – Friday 8:00 a.m. to 4:30 p.m.
Phone: (404) 612-7722 Fax: (404) 730-7704
BUSINESS LICENSE FREQUENTLY ASKED QUESTIONS
BUSINESS LICENSE REQUIREMENT CHECKLIST
LICENSE AND PERMIT FEES:
Businesses and Professional Occupations
Adult Entertainment Employee permits
Background investigation fee
Annual employee permit renewal
Adult Entertainment Business license
Establishment license processing fee
$6,400 plus advertising
Business Occupational Tax Certificate
Fee per employee
*In excess of $20,000 (fee class table based on profitability. The fee class table ranges from .50 to $2.20 per thousand dollars of gross revenue based on the Standard Industrial Classification (SIC Code of the business)
Business Occupational Tax Certificate renewals are calculated based on number of employees and projected taxable gross receipts.
Depository Financial Institutions – Annual Tax
25% of gross receipts ($1,000 minimum)
Escort and/or Dating Services
Background investigation Fee
Background investigation Fee
Peddlers and Solicitors
Applies to law, medicine, osteopathy, chiropractic, podiatry, dentistry, optometry, applied psychology, veterinary, landscape architecture, land surveying, massage therapy, physiotherapy, public accounting, embalming, funeral directing, civil engineering, mechanical engineering, electrical engineering, architecture, marriage and family therapists, social workers, professional counselors. New Business Occupation Tax Certificate is based on gross receipts or $400 per year. Renewal Business Occupational Tax Certificate fee is $400 for each professional employee or a calculated tax fee based on the number of employees and projected taxable gross receipts.
Taxi driver permit
Taxi permit for each taxi maintained or operated
Failure to display occupation tax certificate
Fulton County is an equal opportunity employer encouraging diversity. If you need reasonable modifications due to a disability,includingcommunications in an alternate format,please call (404) 612-7722. For TDD/TTY or Georgia Relay Service Access, dial 711.