Georgia E-Verify and Legal Presence Affidavits for a Business License: Who Must File and When
Georgia E-Verify and Legal Presence Affidavits for a Business License: Who Must File and When
If you form a business in Georgia, you will likely meet the state's E-Verify rule at the local level, not at the Secretary of State. A city or county may require a signed affidavit before it issues your business license. For private employers with more than 10 employees, that affidavit is an E-Verify affidavit. This guide explains who must file, which form applies, and what to do before you submit your application.
Start with the key point: Georgia has no general state business license. The Secretary of State issues none, and registering for sales tax with the Department of Revenue is not a business license. The local license is an occupation tax certificate, often called a business license, issued by the city or, for unincorporated areas, by the county. E-Verify is a condition of that local certificate for some employers. It is not a state license, and it does not apply to every Georgia business.
This page is informational content, not legal or tax advice. Local requirements change, and each county and city sets its own process. Confirm your obligations with the issuing government before you file.
What the Rule Requires
Under O.C.G.A. 36-60-6, a county or city may not issue or renew a business license or occupation tax certificate unless the applicant files an affidavit with that local government. The affidavit must be signed under oath. It follows the model the Attorney General provides, but each government uses its own form, so the wording and layout will vary.
Two points matter most. First, the requirement attaches to the local certificate, not to your entity filing. Articles of Organization for an LLC and Articles of Incorporation for a corporation cost $110 in total ($100 fee plus $10 service charge), filed online or on paper with the Secretary of State. Neither involves E-Verify. Second, a knowingly false statement on the affidavit is a crime under O.C.G.A. 16-10-20, so answer every line carefully.
Which Affidavit Applies to Your Business
The affidavit you file depends on your headcount.
| Employer situation | Affidavit to file | What it states |
|---|---|---|
| Private employer with more than 10 employees | E-Verify affidavit | The business is registered with and uses E-Verify, with its E-Verify user number and date of authorization |
| Employer with 10 or fewer employees | Exemption affidavit | The business is exempt from the E-Verify requirement |
Some forms word the threshold as 11 or more employees. It is the same rule.
The E-Verify affidavit asks for your E-Verify user number and the date you were authorized to use the program. Use the number tied to your E-Verify company account. Do not enter your FEIN in that field. Renewals must show the same E-Verify number each year, so keep the number on file with your business records.
How the Employee Count Works
The count is taken on January 1 of the year you sign the affidavit. For this count, an employee is a W-2 employee who works 35 or more hours a week. Part-time staff working fewer than 35 hours a week do not count toward the threshold.
A business that opens partway through the year has no January 1 count of its own. Ask the local office how it counts before you sign anything.
How the Affidavit Fits Into Your Local Application
The affidavit is part of the application packet for the certificate. Download the form from the city or county's own website, not from a third-party site. Several local governments post their forms online, including Columbus-Muscogee, Brookhaven, Peachtree Corners and Marietta. Forms get revised, and an outdated version can delay your application.
Some governments ask for more. Unincorporated Gwinnett County requires every applicant to sign a legal presence affidavit citing O.C.G.A. 50-36-1 and to show secure and verifiable identification. A separate requirement applies if your business holds a state professional license issued by a licensing board under Title 43. You must show evidence of that license before the local government may issue the certificate.
The issuing government depends on where the business is located. A business inside a city pays the city. 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 readers the county is the issuer. Confirm the issuer, the fee and the deadline with that office.
Steps for a New Employer
- Count your employees on January 1. If you are opening mid year, ask the local office how it counts.
- If you have more than 10 employees, enroll in E-Verify through the federal E-Verify website at e-verify.gov. Complete the memorandum of understanding and keep your E-Verify user number.
- Complete the affidavit and check the correct box: the E-Verify box for more than 10 employees, or the exemption box for 10 or fewer.
- Submit the affidavit with your application. Renew it every year with the same E-Verify number.
- Once enrolled, run each new hire through E-Verify within three business days of the start date, as the federal program requires.
Common Mistakes to Avoid
- Filing the exemption affidavit after your headcount passed 10 on January 1.
- Entering your FEIN where the form asks for the E-Verify number.
- Counting part-time staff under 35 hours a week as employees, or leaving out W-2 employees who work 35 or more hours.
- Using an old form copied from a third-party website.
- Forgetting the annual renewal, which must show the same E-Verify number.
Form I-9, Contractors and Public Contracts
The I-9 is a separate federal form that every employer must complete for its employees. E-Verify checks the information on the I-9 against federal records, so an accurate I-9 matters whether or not you are enrolled.
Contractors and subcontractors working on public contracts file a separate contractor affidavit with the contracting agency. Check with that agency for its requirements, since they vary by contract.
What This Page Does Not Cover
This page covers the E-Verify and legal presence affidavit rules only. Fees, forms and deadlines for the certificate belong to the issuing city or county. For the wider steps, read the Georgia business license guide and the guide to hiring your first employee on this site. For entity filings, use the Secretary of State eCorp portal at https://ecorp.sos.ga.gov/. For sales tax registration, use the Georgia Tax Center at https://gtc.dor.ga.gov/ and the Department of Revenue at https://dor.georgia.gov/.
No change to this statute appeared in the 2026 legislative session summary. Local forms and deadlines can still change at any time, so verify both before you file.
Frequently Asked Questions
Does a sole proprietor with no employees file the affidavit?
Yes, if the locality requires one for the certificate. A sole proprietor with no employees files the exemption affidavit, which states that the business is exempt from the E-Verify requirement. Not every locality asks for it, so check the application packet.
Do I need E-Verify to form an LLC?
No. Forming an LLC means filing Articles of Organization with the Secretary of State, which is not an E-Verify filing. E-Verify comes up later, when you apply for the local certificate and have more than 10 employees.
Do I need it if I use only contractors?
Check with the issuing government. Ask how it counts workers, because the W-2 employee count that drives the affidavit may not match how your local office treats independent contractors.
This guide is informational content, not legal or tax advice. For complex situations, such as a business with a mix of employees and contractors, a state professional license, or multiple locations, consult a qualified attorney or CPA.