Athens-Clarke County Business License: Fee by Employees, $107 for One to $4,229 for 251+ (2026)
If you run a business in Athens or anywhere else in Clarke County, you will need a local occupation tax certificate, which most people call a business license. Athens-Clarke County is a consolidated government, so one office issues the certificate for the whole county, including the city of Athens. The fee is not based on your revenue. It is set by how many employees and owners you have. A one-person business pays $107.
This guide covers the 2026 fee table, how to count your headcount, the renewal deadline and penalties, the documents the form requires, and the state steps that should come before you apply. This is informational content, not legal or tax advice. Fees, forms, and deadlines change, so confirm your situation with the Business Tax Office before you file. If you have professional licenses, contractors on payroll, or a complicated ownership structure, talk with a qualified attorney or CPA.
Who Issues the Athens-Clarke Business License
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 either. The local license is an occupation tax certificate, issued under O.C.G.A. Title 48, chapter 13. Georgia has 159 counties and about 537 cities and towns, and each sets its own formula, deadlines, and prerequisites. In much of Georgia, a business inside a city pays the city and a business outside any city pays the county.
Athens-Clarke is different because it is consolidated. The Athens-Clarke County Department of Finance, Business Tax Office handles the certificate for every business in the county, including those inside the city of Athens. Contact details:
- Office: Athens-Clarke County Department of Finance, Business Tax Office
- Address: 375 Satula Avenue, Athens, GA 30601
- Phone: 706-613-3050
- Email: [email protected]
You can file by mail, in person, or by email.
2026 Athens-Clarke Business License Fee Table
The Business Occupation Tax Application (form revised 07/01/2026) sets the fee by the number of employees and owners, not by revenue. Every row includes a $55 administration fee, so the total is the tax plus $55.
| Employees and owners | Tax | Administration fee | Total |
|---|---|---|---|
| 1 person | $52 | $55 | $107 |
| 2 to 3 | $139 | $55 | $194 |
| 4 to 6 | $345 | $55 | $400 |
| 7 to 10 | $570 | $55 | $625 |
| 11 to 15 | $823 | $55 | $878 |
| 16 to 20 | $1,012 | $55 | $1,067 |
| 21 to 35 | $1,296 | $55 | $1,351 |
| 36 to 50 | $1,740 | $55 | $1,795 |
| 51 to 75 | $2,150 | $55 | $2,205 |
| 76 to 100 | $2,719 | $55 | $2,774 |
| 101 to 150 | $3,226 | $55 | $3,281 |
| 151 to 250 | $3,762 | $55 | $3,817 |
| 251 or more | $4,174 | $55 | $4,229 |
Note that the $400 total for four to six people is a coincidence of the table, not the professional option described below. Find your row by headcount, then add nothing else: the $55 is already included in the total.
How the Office Counts Your Headcount
The office counts employees and owners from one of the records below. Use the most recent one that applies to your business:
- The latest IRS Form W-3 (block C), or the number of electronically filed W-2s
- The latest Georgia Department of Labor Form DOL-4N for the third quarter
- The latest Schedule C, if you are a sole proprietor
If your headcount changes after you file, ask the Business Tax Office whether you need to adjust the certificate before your next renewal.
Professionals: Run Both Calculations
The form offers a $400 option for certain professionals as well as the schedule amount for your headcount. Do not assume $400 applies to you. The $400 figure is a maximum that a local government may set for certain listed professions, not a flat charge for every professional. Run both calculations, then confirm with the Business Tax Office which figure the form allows for your profession.
Due Dates and Penalties
- New business: The certificate is due before the business begins operating.
- Renewal: Due on or before April 1 each year.
- Late renewal: After April 1, the form adds a 10 percent penalty and 1.5 percent interest per month.
The county mails renewal forms in December. If you have not received yours by the end of the year, call 706-613-3050 instead of waiting until April.
Do not confuse this with the Secretary of State annual registration. That is a separate state filing with its own fee and deadline. Check the current window and fee on the Secretary of State Corporations Division site at https://sos.ga.gov/corporations-division.
Documents and Certifications the Form Requires
Gather these before you submit the application:
- Home-based status: A yes or no answer on whether the business is home-based.
- Professional license: The state license number and a copy for any profession the Secretary of State lists under Title 43 (county ordinance 6-1-14). State boards for these professions are handled through the Secretary of State Professional Licensing Boards Division.
- Subcontractors: A list of subcontractors if you are a contractor (county ordinance 6-1-9).
- Required approvals: Health certificates, bonds, or other required approvals, which you must obtain first (county ordinance 6-1-18).
- Zoning and code certification: A certification that the zoning at your address allows the use and that the building meets code.
The certificate does not mean the business conforms to county ordinances. Signing the zoning and code certification does not change that, so verify your zoning and building compliance on your own before you open.
Notarized Affidavits
The form also requires notarized affidavits. The Business Tax Office cannot notarize them, so arrange a notary before you visit or mail your application.
- E-Verify affidavit (private employers): Required for private employers with more than 10 employees on January 1, counted company wide at 35 or more hours a week. Employers with 10 or fewer are exempt. This requirement comes from O.C.G.A. 36-60-6.
- SAVE lawful presence affidavit: Must be submitted with a secure and verifiable document.
State Steps to Complete Before You Apply
The county certificate is the last layer. A business in Georgia normally works through these state steps first, then adds the licenses and permits for its activity:
- Form the entity with the Secretary of State. 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. You can file online through the eCorp portal at https://ecorp.sos.ga.gov/ or on paper. Online filings take about 7 to 10 business days, and paper filings take about 15 business days. Expedited review costs $120 for 2 business days, $275 for same day if received by noon, or $1,200 for one hour on business days. To hold a name while you prepare, you can reserve it for 30 days for $35.
- Register with the Department of Revenue. If you sell taxable goods or have employees, register through the Georgia Tax Center at https://gtc.dor.ga.gov/. Sales tax registration is free. Georgia issues no separate resale permit. Buyers claim resale exemption with Form ST-5, the certificate of exemption. Remote sellers owe collection once they reach $100,000 of Georgia sales or 200 separate transactions.
- File a trade name if you use a DBA. A trade name is filed with the Clerk of Superior Court of the county where the business is chiefly carried on, not with the Secretary of State. Notice must be published in the county legal organ once a week for two weeks. Clerk fees are about $165 plus the newspaper charge, so confirm the total with the Clerk of Superior Court in Clarke County.
- Get any occupational license. Regulated trades such as contractors, electricians, plumbers, cosmetology, and real estate are licensed by state boards, not by the county certificate.
Taxes and Other Rules to Check
- Franchise and net worth tax: Georgia levies no franchise tax on a typical single-member or partnership LLC. Corporations, and LLCs taxed as corporations, owe a net worth tax of $0 to $5,000, depending on net worth.
- Income tax: Income passes through to owners at one flat rate: 5.19% for 2025 and 4.99% for 2026. The corporate income tax rate equals the individual rate.
- Workers compensation: Required once you have three or more workers, including part-time workers.
- Paid leave: Georgia has no state paid sick leave or family leave mandate.
- Cottage food: Since July 1, 2025 (HB 398), cottage food businesses need no state license. Local business licensing and zoning still apply, so the Athens-Clarke certificate and zoning certification are still required.
Next Steps
Start by counting your employees and owners using one of the records listed above, then find your row in the fee table. Confirm your total with the Business Tax Office at 706-613-3050 or [email protected], especially if you hold a professional license. Then gather your documents, arrange notarized affidavits if the form requires them, and file before you begin operating.
This article is informational only and is not legal or tax advice. Fees, thresholds, and deadlines change. Confirm current figures with the named agency before you rely on them, and consult a qualified attorney or CPA for decisions about your entity, taxes, or licensing.