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Decatur, Georgia Business License: City of Decatur vs DeKalb County and the SAVE and E-Verify Affidavits

If your business operates inside Decatur, Georgia, the local license you need comes from the City of Decatur, not DeKalb County. That single fact causes more confusion than anything else in the process. This guide explains which government issues the license, the steps and affidavits involved, the home occupation supplement, the professional tax election, and where to confirm current dates and amounts.

This is informational content, not legal or tax advice. For complex situations, such as a mixed residential and commercial property, multiple locations, or a licensed profession, talk with a qualified attorney or CPA.

Georgia has no general state business license

Georgia does not issue a general statewide business license. The Secretary of State issues none, and the Department of Revenue sales tax registration is not a business license. A business in Decatur typically works through three layers:

  1. Entity filing with the Secretary of State. An LLC files Articles of Organization and a corporation files Articles of Incorporation. Each costs $110 total ($100 fee plus a $10 service charge), filed online through eCorp at ecorp.sos.ga.gov or on paper. Online filings take about 7 to 10 business days and paper filings about 15 business days. Expedited review is $120 (2 business days), $275 (same day if received by noon) or $1,200 (one hour on business days). A name can be reserved for 30 days for $35.
  2. Registration with the Department of Revenue. Register through the Georgia Tax Center at gtc.dor.ga.gov if you sell taxable goods or have employees. Sales tax registration is free.
  3. The local occupation tax certificate, plus any state board license for your trade. This is the document most people mean when they say "business license," and it comes from the local government.

Who issues the local certificate: the city or the county

Georgia's local business license is an occupation tax certificate, authorized under O.C.G.A. Title 48, chapter 13. The city issues it for businesses inside city limits. The county issues it for businesses in unincorporated areas. Georgia has 159 counties and about 537 cities and towns, and each sets its own formula, deadlines, and prerequisites. More than half of Georgians live outside any city, so for many people the county is the issuer. A business inside a city pays the city, not the county.

The test is where the premises sit, not where your mail goes. A mailing address that says Decatur does not settle the question. Compare the street address of the business location against the city limits, and if you cannot tell, ask the city before you apply.

Applying for the City of Decatur business license

The City of Decatur issues licenses for businesses inside its limits through its administrative services business license page. To reach the office, call 678-553-6743. Work through these steps:

  1. Confirm the location is inside city limits. Your business address is the test, not your mailing address.
  2. Get the current application. Call 678-553-6743 or find the business license page on the City of Decatur website. Ask for the standard application and, if you work from home, the home occupation supplement.
  3. Complete the application for your business type and location.
  4. Sign the SAVE affidavit (see the next section).
  5. File the E-Verify affidavit if you have more than 10 employees or have not already returned one (see the next section).
  6. Pay the occupation tax and the administrative fee. The occupation tax comes with a $25 administrative fee per certificate. The city invoices the occupation tax, and the invoice shows the due date and any late penalty.

This guide does not state the city's occupation tax formula, renewal due date, or late penalty. Those are set on the city's invoice and page. Call 678-553-6743 to confirm them before you rely on any date.

The SAVE and E-Verify affidavits

SAVE affidavit

Under O.C.G.A. 50-36-1, every applicant signs a SAVE affidavit. The city publishes its own SAVE affidavit form and describes it as needed when the applicant is not a U.S. citizen or has not already returned one. If you have filed one before, ask the city whether that earlier return on file covers your new application.

E-Verify affidavit

A private employer with more than 10 employees must file an E-Verify affidavit to get the local certificate (O.C.G.A. 36-60-6). The city's page says the E-Verify affidavit is needed if your business has more than 10 employees or has not already returned one. Count your employees carefully and ask the city which affidavit version to use.

Home occupation business license

If you run the business from your home in Decatur, you must complete a supplemental business license application for home occupations in addition to the standard application. Ask the city how to submit the two forms and whether any limits on your home address affect the activity you plan to run.

Professionals and the occupation tax election

Georgia law allows a locality to elect a flat occupation tax for certain professions under O.C.G.A. 48-13-10(g), in place of the standard formula. This is where many applicants get the rule wrong. The $400 figure is a ceiling that a locality may set for the listed professions. It is not a flat $400 for every licensed professional.

Only the professions listed in O.C.G.A. 48-13-9(c) qualify. The list includes lawyers, physicians, dentists, veterinarians, engineers, architects, and public accountants, along with similar professions. Cosmetologists are not on the list. Under the city's page, qualifying professionals pay the $400 occupation tax plus the $25 administrative fee. Whether the election replaces the administrative fee differs by place, so confirm with the city how it applies to your profession before you pay.

Working outside Decatur

A business located in Decatur that does work in other Georgia cities or counties may need certificates from those places too. Being licensed in Decatur does not cover jobs elsewhere. Ask each city and county where you will perform work whether it requires its own certificate.

Renewal, invoices and confirming dates

The city invoices the occupation tax each year. The invoice controls the due date and late penalty, so read it closely when it arrives. The $25 administrative fee is not required at renewal if you pay the occupation tax within 30 days of invoicing. If you miss that window, expect the administrative fee to apply. Call 678-553-6743 to confirm the current deadline and the fee for your certificate.

If your business is outside city limits, DeKalb County issues the certificate under its own rules. Search for the DeKalb County business license page and confirm its requirements directly, because the county sets its own formula and dates.

Trade names, sales tax and annual registration

If you operate under a trade name, the name is not filed with the Secretary of State. Trade names are filed with the Clerk of Superior Court in the county where the business is chiefly carried on, which is DeKalb County for a Decatur business. The clerk fee is about $165 plus a newspaper charge for publishing notice once a week for two weeks. Confirm the current amounts with the DeKalb County clerk. The Secretary of State's FAQ is at sos.ga.gov/page/business-division-faq.

If you sell taxable goods, Georgia's state sales tax rate is 4%. Combined state and local rates vary by location, so check the rate for your address through the Department of Revenue's business tax information at dor.georgia.gov. Georgia issues no separate resale permit. Buyers claiming a resale exemption use Form ST-5, the certificate of exemption.

Corporations and LLCs must also file the annual registration with the Secretary of State. Check the filing window and fee on the Corporations Division page at sos.ga.gov/corporations-division, because those details are not repeated here.

Checklist before you apply

  1. Confirm the business premises are inside Decatur city limits. If not, apply with DeKalb County.
  2. Form the entity with the Secretary of State if you have not already done so.
  3. Register with the Georgia Tax Center if you sell taxable goods or have employees.
  4. Get the city's application, plus the home occupation supplement if you work from home.
  5. Sign the SAVE affidavit and, if you have more than 10 employees, file the E-Verify affidavit.
  6. Check whether your profession qualifies under the professional election, and confirm the fee with the city.
  7. Ask every other city or county where you will work whether it requires a certificate.
  8. Call 678-553-6743 to confirm the occupation tax amount, the due date, and any late penalty.

This article is informational and is not legal or tax advice. Fees, deadlines, and requirements change, so confirm each one with the City of Decatur, DeKalb County, the Secretary of State, or the Department of Revenue before you file. A qualified attorney or CPA can review your specific situation, especially if you hold a professional license, have employees, or plan to operate in several jurisdictions.

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