DeKalb County Business License: Unincorporated Only, $75 Base, $50 Minimum Tax and Feb 1 Filing
If your business operates in unincorporated DeKalb County, you need a DeKalb County business license. Georgia calls the local license an occupation tax certificate, and most people still call it a business license. The county's version has four parts: a $75 base administrative fee, a $50 minimum gross receipts tax, a business tax on gross receipts over $20,000, and a fee per worker. Renewal filings are due February 1, and payment is due April 15. This guide covers the 2026 cycle. It explains who issues the license, what the county charges, how to file, and where first-time applicants usually go wrong.
Informational content only. This guide is general information, not legal or tax advice. Confirm current fees, rates and deadlines with DeKalb County before you file, and talk with a qualified attorney or CPA if your situation is complex.
Step one: confirm your business is in unincorporated DeKalb
DeKalb County issues the business license only for businesses located in unincorporated DeKalb County. A business inside a city in DeKalb gets its license from that city, not from the county. The cities in DeKalb are Atlanta (the DeKalb part), Avondale Estates, Brookhaven, Chamblee, Clarkston, Decatur, Doraville, Dunwoody, Lithonia, Pine Lake, Stone Mountain, Stonecrest and Tucker.
Check whether the premises sits inside a city limit before you pay the county. Your mailing address does not decide it, because many addresses carry a city name even when the property is outside city limits. The location of the premises controls. If the business is inside a city, pay that city. Our city guides for Atlanta, Decatur, Brookhaven and Dunwoody cover those licenses.
Georgia has about 159 counties and about 537 cities and towns, and each sets its own formula, deadlines and prerequisites. The county is the right issuer for many Georgians, since more than half of the state's residents live outside any city, but that is only true for the unincorporated part of DeKalb.
What the county charges
The county's 2026 renewal notice describes the business and occupational tax in four parts:
- $75 base administrative fee. This applies to the business renewal itself.
- $50 minimum gross receipts tax. This is a floor, not the whole bill. Your total depends on the other items.
- Business tax on gross receipts over $20,000. The rate depends on your business classification.
- Employee fee. A fee for each worker, including the owner or operator and anyone else working in the business.
The tax table and rates are on the county's Business and Alcohol License page. Look up your classification there. Do not estimate your bill from the $50 minimum alone, because a business with real receipts and staff can owe far more than that. If you are unsure which classification applies to you, call the Business and Alcohol License Office before you file.
2026 filing calendar
| Milestone | 2026 date |
|---|---|
| Renewal period | January 1 to April 15 |
| Filing due | February 1 |
| Payment due | April 15 |
February 1 is the filing deadline. April 15 is the payment deadline. Filing late costs money even if you pay on time, so do not wait for April 15 to file. Gather your documents in January.
Late penalties
- Received after February 1: $100 penalty
- Received after March 1: $300 penalty
- Received after April 1: $600 penalty
- Unpaid after April 15: a 10 percent penalty on the tax due, plus interest of 1 percent per month
Documents you need for renewal
The county's renewal package asks for the following. Have each item ready before you start the online filing.
- Evidence of state entity registration, such as your Secretary of State record
- Evidence of qualification, such as a state license or health certificate, if your business type requires one
- Federal tax return pages that prove your gross receipts: Form 1065, Form 1120, Form 1120S, or Schedule C or E. You may submit an accountant's affidavit in place of these pages.
- A no change affidavit, if nothing about the business has changed since your last filing
- The SAVE affidavit
- The private employer E-Verify affidavit
- A copy of the owner's driver's license
Certain professionals can elect a $400 per practitioner payment on the county form. If you make that election, you do not need to submit the tax return pages. The $400 figure applies only to this county election. It is not a flat tax that every professional pays, so confirm whether your profession qualifies with the county.
New businesses and home-based businesses
If you are opening a new commercial business in unincorporated DeKalb, you need a Certificate of Occupancy before you apply for the business license. Every application gets a zoning review, which takes 7 to 10 business days. Plan for that delay before you sign a lease or start operating.
Home-based businesses use a separate home-based business application. Zoning still applies to them. Cottage food producers need no state license since July 1, 2025, under HB 398, but local business licensing and zoning still apply in DeKalb.
Private employers with more than 10 employees must file an E-Verify affidavit to get the local certificate, under O.C.G.A. 36-60-6. Include that affidavit with your application or renewal.
How to apply and pay
Applications and renewals are submitted online through the county's customer portal, which uses an e-permitting account. Create your account before the deadline, since the portal is the only way to file. The county does not process mailed or emailed applications, so do not send paper forms by mail or email and expect them to be processed.
You can pay online or in person. If you prefer to speak with staff, contact the issuing office:
DeKalb County Department of Planning and Sustainability
Business and Alcohol License Office
178 Sams Street, Decatur, GA 30030
404-371-2461
Georgia state steps that come first
Georgia has no general state business license. The Secretary of State issues none, and Department of Revenue sales tax registration is not a business license. Most businesses go through these steps in order:
- Form the entity. An LLC files Articles of Organization and a corporation files Articles of Incorporation. Each costs $110 total, which is the $100 filing fee plus a $10 service charge. You can file online through the Secretary of State's eCorp portal at https://ecorp.sos.ga.gov/ or on paper. Name reservation costs $35 and lasts 30 days. Expedited review costs $120, $275 or $1,200, depending on the speed you need.
- Register for taxes. Register with the Georgia Department of Revenue through the Georgia Tax Center at https://gtc.dor.ga.gov/ if you sell taxable goods or have employees. Registration is free. Georgia does not issue a separate resale permit. For a resale, the buyer provides Form ST-5, the certificate of exemption.
- Add local licenses. Obtain the DeKalb County or city license for your location, plus any occupational license your trade requires from a state board, such as contractors, electricians, cosmetology or real estate.
Workers' compensation insurance is required at three or more workers, and that count includes part-time employees. Georgia has no state paid sick leave or family leave mandate.
Annual registration is a separate state filing with the Secretary of State. For its fee, window and penalty, see our annual registration guide.
Rules that catch people off guard
- Certificates cannot be transferred. If you sell the business, the buyer needs a new license for the new ownership.
- Alcohol licenses follow a different calendar. They renew from October 1 to November 30 for the following year. Do not confuse that window with the February 1 business filing.
- Short-term rentals need registration. If you rent a property short term in unincorporated DeKalb, you must register under the county ordinance.
- The 2027 package is already posted. This guide describes the 2026 cycle. Follow the dates and forms in the 2027 renewal package when they apply to you.
Common mistakes to avoid
- Paying the county for a business located inside a city limit
- Estimating the whole bill from the $50 minimum
- Mailing or emailing an application instead of filing online
- Waiting until April to file, which brings late filing penalties of $100 after February 1, $300 after March 1 and $600 after April 1
- Forgetting that the employee fee counts the owner and anyone else working in the business
Next steps
Start by confirming the location of your business. If it is in unincorporated DeKalb, gather your federal return pages, your entity record and your driver's license copy, then create your e-permitting account before February 1. Review the county's Business and Alcohol License page for your classification rates. If your business has complex receipts, multiple locations or employees, speak with a CPA or attorney who works with Georgia businesses before you file.
Disclaimer: This guide is informational only and is not legal or tax advice. Fees, rates and deadlines can change, so verify each one with DeKalb County, the Georgia Secretary of State or the Georgia Department of Revenue before you act on it.