Gwinnett County Business License: Unincorporated Only, $80 Issuance Fee, $0.65 to $1.30 per $1,000
If your business operates in unincorporated Gwinnett County, you need a county occupation tax certificate. Most people call it a Gwinnett County business license, and this guide covers how to get one through the Gwinnett County GA business tax portal. The county prices the license on gross revenue. Six tax classes run from $0.65 to $1.30 per $1,000, and every license carries an $80 issuance fee that is nonrefundable and not prorated.
Before you start the application, confirm that the county is the right issuer at all. A mailing address can mislead you. Many unincorporated residents have a Lawrenceville, Duluth or Dacula mailing address, and the issuer follows where the business is located, not where the mail goes.
Who issues your business license in Gwinnett
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 under O.C.G.A. Title 48, chapter 13. A city issues it for businesses inside city limits. The county issues it for unincorporated areas. Gwinnett County issues these certificates only for businesses in unincorporated Gwinnett County.
Cities inside the county license their own territory. They include Lawrenceville, Duluth, Suwanee, Peachtree Corners, Snellville, Buford, Norcross, Dacula, Lilburn, Berkeley Lake, Sugar Hill and Grayson, among others. A business inside any of them pays that city, not the county.
Check jurisdiction with the county address search first
Run your business address through the county address search before you pay anything. The search tells you whether the premises sit in unincorporated Gwinnett. If it shows a city, apply with that city. Do not assume a county license covers you because your mail arrives in Lawrenceville, Duluth or Dacula.
What the Gwinnett County business license costs
The county uses six tax classes, with rates from $0.65 to $1.30 per $1,000 of gross revenue. Your class sets your rate. The county's online tax calculator gives you an estimate, and the Licensing and Revenue Office can confirm your class.
| Cost item | Amount | Notes |
|---|---|---|
| Tax | $0.65 to $1.30 per $1,000 of gross revenue | Rate depends on your tax class |
| Issuance fee | $80 | Nonrefundable and not prorated |
| Late renewal fee | $25 | Renewing after February 15 |
| Late payment fee | 10 percent of the total | Payment received after March 31 |
| Interest | 1.5 percent per month | Accrues on late amounts |
For illustration only, a business with $250,000 in gross revenue would owe between $162.50 and $325 in tax, depending on its class. Add the $80 issuance fee and the first-year total falls between $242.50 and $405. Confirm with the Licensing and Revenue Office which revenue year the county applies to your business.
How to apply through the Gwinnett County Business Tax Portal
Applications and renewals are submitted through the Gwinnett County Business Tax Portal. Create a business license profile there, then start a new application. The same portal is where you pay alcohol, hotel motel and rental motor vehicle excise taxes.
- Confirm your jurisdiction with the county address search.
- Create a business license profile in the Gwinnett County Business Tax Portal.
- Start a new application and enter your business details, including your tax class.
- Upload the documents listed below.
- Complete payment as the portal directs.
For questions about your application, contact the Licensing and Revenue Office of the Department of Planning and Development at P&[email protected].
Documents you will need
- Citizenship or qualified alien affidavit: a signed affidavit under O.C.G.A. 50-36-1, with a front and back copy of a secure and verifiable document.
- E-Verify affidavit: required for private employers with more than 10 employees under O.C.G.A. 36-60-6.
- State professional or occupational license: a copy of any license you hold for your trade.
- Home based business: a copy of the owner's Georgia driver's license or ID showing the same address as the business, plus a signed Home Based Business Disclosure.
- Commercial space: a Certificate of Occupancy showing the business name. The county says a typical one costs about $180, covering building and fire plan review, so confirm the current figure with the county. Where no construction is happening, a Tenant Name Change permit may apply instead.
- Sales and use tax ID: required if you sell goods. Register at the Georgia Tax Center, which is free.
- Food sales: a license from the Department of Public Health or the Department of Agriculture.
- Special use permits: required for car dealerships, personal care homes and daycares.
Formation and tax registration come before the county license
For most businesses, the county license is one step among several. Form your entity with the Secretary of State through eCorp. Articles of Organization for an LLC and Articles of Incorporation for a corporation each cost $110 total: the $100 fee plus a $10 service charge. A name reservation costs $35 and lasts 30 days. Expedited review costs $120 (2 business days), $275 (same day if received by noon) or $1,200 (one hour on business days).
Register with the Department of Revenue through the Georgia Tax Center if you sell taxable goods or have employees. The Secretary of State's annual registration is a separate filing with its own deadline, so track it on its own calendar.
Renewal deadlines and late charges
The renewal deadline is February 15. Renewing after that date adds a $25 late fee. Payment received after March 31 adds a separate late fee of 10 percent on the total, and interest accrues at 1.5 percent per month. These are two separate charges with two separate triggers. A renewal filed after February 15 and paid after March 31 can carry both.
Alcohol licenses and short-term rentals
Alcohol licenses are applied for through the Georgia Tax Center. They renew by November 30. To have the license by January 1, renew online through the Georgia Tax Center by November 1. Payment for alcohol licenses goes through the county portal.
A new county short-term rental license began in 2026. Because the rule is new, check the county's short-term rental page before you list a property, and do not rely on this guide for its requirements.
Frequently asked questions
I work from home in Lilburn. Do I need a Gwinnett County license?
Not if your home office sits inside the City of Lilburn. Lilburn licenses businesses inside its limits, and the county issues licenses only for unincorporated premises. Run your home address through the county address search to confirm.
Is there a Georgia state business license I can get instead?
No. Georgia issues no general state business license, and the Secretary of State issues none. Your county or city license, plus any occupational license your trade requires, is what applies.
Common mistakes to avoid
- Applying with the county when your business sits inside a city.
- Using your mailing address to decide your jurisdiction.
- Assuming a state business license exists. Georgia issues none.
- Skipping the E-Verify affidavit when you have more than 10 employees.
- Missing February 15 and assuming the $25 fee is the only late charge.
Official resources
- Georgia Secretary of State, Corporations Division
- Georgia Secretary of State eCorp filing portal
- Georgia Department of Revenue
- Georgia Tax Center
- Georgia Small Business Development Center at the University of Georgia
- SBA Georgia district office
Disclaimer: This guide is informational content, not legal or tax advice. Fees, tax classes and deadlines can change, so confirm current figures with the Gwinnett County Licensing and Revenue Office before you file. For complex situations, consult a qualified attorney or CPA.