Frequently Asked Occupation Tax Questions
The cost of an Occupation tax Certificate fee is determined by:
- Type of activity in which the business is engaged
- Projected total gross receipts to be generated by the business for the calendar year start date of business.
If a business fails to pay an occupation tax renewal by April, penalties will accumulate to the fee.
An occupation tax certificate, commonly known as a business license, is a certificate issued by government agencies authorizing individuals or companies to conduct buisness within the government's geographical jurisdication. It is the authorization to start a business issued by the locoal government.
Each person engaged in any business, trade, professional or occupation within the government's jurisdiction must obtain a license prior to starting opertation.
All Occupational Tax Certificates / Business Licenses are location specific. First you must determine where you will conduct your business, i.e. a commercial location or a home-based business. If the business location is outside of the city limits, you will need to contact Paulding County to receive an Occupational Tax Certificate. If you need assistance to verify the address, please contact Cheyenne Cook.
NOTE: A buisness location may not be a P.O. Box or a place such as a UPS store.
An owner or employee of the company must sign the application or renewal form, the E-Verify Affidavit, SAVE Affidavit, and provide one secure and verifiable document (a driver license or passport). An outside/contractor bookkeeper or accountant cannot sign the renewal application or affidavits. The owner or employee who signs the application or renewal must be the same person who signs the affidavits and provides one secure verifiable document. If you have questions, please call the City of Dallas Business Development Office at (770)443.8110 ext. 1210.
To form a corporation in the State of Georgia, contact the Secretary of State's Office at 404-656-2817 or sos.ga.gov. It is not necessary to be incorporated to begin business in Cobb County. If you are incorporated, please submit a copy of your certificate of incorporation with the Occupation Tax Certificate application. If your business is an INC, LLC, or LP, LLLP, you must provide the certificate from GA Secretary or State. Once you have filed your application with and received your certificate from the Secretary of State, you must also file your application for an Occupation Tax Certificate/Business License with the local municipality or county where the business is located. Your business must be registered with both the State and local jurisdiction.
All certificates expire on December 31st of each year.
If a business uses or plans to use any name other than the owner's personal name, the Trade Name Registration Act requires the owner to register the name with the Paulding Coutny's Superior Court Clerk's Office.
Clerk of Superior Court
280 Constitution Blvd, Dallas, GA 30132
770-443-7527
NAICS stands for North American Industry Classification System and is the standard used by Federal statistics in classifying business establishments for the purpose of collecting, analyzing, and publishing statistical data related to the U.S. business economy. You will obtain a NAICS code from the U.S. Census Bureau at census.gov.
All businesses are required to determine their 6-digit NAICS code and report it on their application.
E-Verify is an Internet-based system that allows businesses to determine the eligibility of their employees to work in the United States. E-Verify is fast, free and easy to use - and it's the best way employers can ensure a legal workforce. For more information on e-verify and obtaining a Federal Work Authorization User Identification Number please visit uscis.gov for more information.
* This is not your Federal ID Number
Certain professionals and specified construction-related businesses such as plumbers, electricians, heating and air conditioning contractors, building contractors, or mechanical contractors, etc., are required to be certified by the State. Information pertaining to these requirements may be obtained by calling (478) 207-2440. Visit the Secretary of State's website.
Businesses are required to obtain a federal employers tax identification number to report income and to submit federal payroll taxes. Federal income tax information and assistance may be obtained by calling the IRS at (800) 829-1040 or to request forms at (800) 829-3676. Non Profit Corporations or Charitable Organizations must supply a 501(c)(3) or other exemption status.
Internal Revenue Service
(877) 829-5500
Businesses are required to collect sales taxes on the retail sale fo merchandise, the rental of certain items, and for certain services. Contact the Georgia Department of Revenue to obtain a sales tax number.
Georgira Department of Revenue
(877)423-6711
Contact Information
Business Development
200 Main Street
Dallas, GA 30132
Closed Daily for Lunch 12PM - 1PM
Department Services
Phone: (770) 443-8110 x 1201
