How to Get a Business License in Athens, Georgia

Athens-Clarke County’s Occupation Tax Certificate — What It Is

Athens calls its business license an “Occupation Tax Certificate.” If you’ve been searching for an “Athens business license” or “Athens-Clarke County business license,” this is the document you need. Same legal requirement, different name.

The Occupation Tax Certificate is required for ALL businesses operating within Athens-Clarke County limits before they open. The certificate is administered by the ACCGov Finance Department, Financial Services Division, Business Tax/Revenue Section.

Key facts about the certificate:

• Required before beginning business operations
• Must be posted in a prominent location at your business premises
• Valid for the calendar year in which it is obtained; expires December 31
• Not technically a “license” in the traditional sense — the Finance Department cannot grant you permission to operate a specific type of business. What it confirms is that you have paid the occupation tax for operating in Athens-Clarke County
• Approximately 5,000 businesses are currently registered
• If your business has multiple Athens-Clarke County locations, Georgia law requires a separate certificate for each location

Contact: ACCGov Finance Department, Financial Services Division 375 Satula Ave, Athens, GA 30601 Mailing: P.O. Box 1748, Athens, GA 30603 Phone: (706) 613-3050

Jurisdiction note: The Occupation Tax Certificate applies to businesses inside Athens-Clarke County’s unified government boundaries. The small towns of Bogart and Winterville are independent municipalities within Clarke County — if your business is inside their city limits, you register with those municipalities instead of ACCGov.

Step 1: Verify Zoning Compliance

This is the mandatory first step. Do not submit your Occupation Tax Application until you have verified that your business use is permitted at your location.

Contact: Athens-Clarke County Planning Department, (706) 613-3515.

Why this matters: Even if a prior business operated at the exact same address, you must get fresh zoning verification for your specific business type. Zoning approval does not carry over between different business uses.

Home-based businesses: Must also verify zoning compliance. Residential zones impose limits on customer foot traffic, exterior signage, and non-resident employees working at your home. Confirming these restrictions before you apply — and before you make any commitments to clients about your operating address — prevents problems later.

Downtown areas: Businesses in the Baldwin Street, Jackson Street, and Baxter Street corridors may be inside special zoning districts with additional requirements. Contact the Central Services Department at 150 E. Hancock St, (706) 613-3530 for downtown-specific zoning questions.

Once you have confirmed zoning compliance, proceed to gather your application documents.

Step 2: Gather Required Documents

Have all of the following prepared before submitting your application:

Occupation Tax Application Available at accgov.com/finance or in person at 375 Satula Ave. The application requests: business name and address, owner information, nature of business, number of employees, and applicable tax classification.

Notarized SAVE Affidavit (Residency Affidavit) This verifies your lawful presence in the United States, as required under O.C.G.A. § 50-36-1. The affidavit must be:

• Notarized (signed in front of a notary public)
• Accompanied by a Secure and Verifiable Document — a driver’s license, U.S. passport, permanent resident card, or other qualifying document

This affidavit must be current year. Prior-year affidavits are not accepted for renewal applications.

E-Verify Affidavit Required under O.C.G.A. § 36-60-6. If your business has 11 or more employees, you must provide your E-Verify user number. If you have fewer than 11 employees, you sign and submit an exemption affidavit. The certificate will not be issued without this document.

State professional license copy (if applicable) If you are a licensed professional — attorney, CPA, physician, architect, engineer, etc. — provide a copy of your Georgia state license. The Occupation Tax Certificate cannot be issued until the professional license is on file.

Georgia Sales Tax Number (if collecting sales tax) Register at gtc.dor.ga.gov before applying for your Occupation Tax Certificate if your business sells taxable goods or services.

Federal EIN (if applicable) Obtain from the IRS for free at irs.gov/ein. Required for business banking, hiring employees, and most tax registrations.

Step 3: Calculate Your Occupation Tax

Athens-Clarke County uses an employee-based occupation tax system. Your tax is calculated based on your number of employees — not your gross revenue. The application includes a worksheet that walks you through the calculation.

What this means for your business: This is one of the most business-friendly tax structures available in Georgia. A high-revenue solo operator with no staff pays the same occupation tax as any other solo operator. You’re not penalized for generating revenue. You’re only taxed as your headcount grows.

Compare this to gross-receipts-based cities like Atlanta or Sandy Springs, where your tax scales directly with your revenue regardless of how many people you employ.

The professional practitioner election: State-licensed professionals can elect to pay a flat $400 per licensed practitioner instead of the employee-based calculation, as permitted under O.C.G.A. § 48-13-9(c). This election is available annually — you can switch between methods each year. If you’re a solo professional, run both calculations: the $400 flat fee may be higher or lower than your employee-based rate depending on your classification.

Step 4: Submit Application and Pay

Once you have all documents, your notarized affidavits, and your completed application:

In person: 375 Satula Ave, Athens, GA 30601 Business Tax/Revenue Section hours: contact (706) 613-3050 to confirm current office hours before visiting

By mail: P.O. Box 1748, Athens, GA 30603

What to include:

• Completed Occupation Tax Application
• Notarized SAVE Affidavit
• E-Verify Affidavit
• State professional license copy (if applicable)
• Georgia Sales Tax Number confirmation (if applicable)
• Payment for the calculated tax amount

The certificate is issued after the application is received and processed. Processing times vary — plan for at least several business days. Do not begin operations until you have received your certificate.

Renewal and Penalties

Renewal deadline: April 1 each year.

Penalty: 10% of the tax owed for certificates submitted after April 1.

Renewal process: Renewal forms and the application for the upcoming calendar year are mailed to all registered businesses in December. Electronic versions are also available at accgov.com/finance.

Both the SAVE Affidavit and E-Verify Affidavit must be resubmitted fresh with each renewal. Prior-year affidavits are not accepted — this is a Georgia statutory requirement, not an optional policy.

For questions about renewal calculations or outstanding issues: Business Tax/Revenue Section, (706) 613-3050.

Additional Permits You May Need

The Occupation Tax Certificate is your primary business license in Athens-Clarke County, but depending on your business type, you may also need:

Alcohol license Requires both an Athens-Clarke County alcohol license — processed through the Police Department at 3035 Lexington Rd, (706) 613-3330, AND the Finance Department — plus a Georgia DOR alcohol license through the Georgia Tax Center. The county and state processes run simultaneously but are separate applications.

Building permits Any construction, renovation, or exterior signage installation requires a permit from the Building Inspection Department, 120 W. Dougherty St, (706) 613-3520.

Fire inspection Contact the Fire Marshall at 700 College Ave for businesses that handle hazardous materials or have assembly occupancy requirements (restaurants, bars, event venues, etc.).

Water and sewer service Water Business Office, 596 Prince Ave, (706) 613-3500.

State sales tax registration Georgia Department of Revenue, Athens Office, 1047 Summit Grove Dr, Building 100, Suite 101, Watkinsville, GA 30677. Or register directly through the Georgia Tax Center at gtc.dor.ga.gov.

Food service / restaurant Georgia Department of Public Health permit through the Northeast Health District. Contact the district health department for Clarke County requirements.

Why the Sequence Matters

The most common mistake Athens business owners make is going to the Finance Department first and being told to come back after verifying zoning. The sequence is:

1. Verify zoning compliance (Planning Department)
2. Gather all documents including notarized affidavits
3. Submit Occupation Tax Application with payment

Reversing steps 1 and 2 — or skipping step 1 entirely — adds days to your timeline. Zoning verification happens at a different office than the application submission, and the Finance Department will not process applications for locations with unresolved zoning questions.

The Unified Government Advantage

Because Athens and Clarke County operate as a single unified government, you deal with one set of offices for all local licensing. There is no separate city license and county license. There is no confusion about which jurisdiction covers your address. For nearly all Athens-area businesses, the answer is: Athens-Clarke County Unified Government, one application, one certificate.

This is a genuine operational advantage over most Atlanta suburb businesses, which often navigate separate city and county licensing processes. A business in Alpharetta, for example, pays the City of Alpharetta for its occupation tax. A business in unincorporated Fulton County deals with Fulton County separately. Athens eliminated that distinction in 1991. You deal with one government and one Finance Department.

Multiple Business Locations

If you operate more than one business location within Athens-Clarke County, Georgia law requires a separate Occupation Tax Certificate for each location. You cannot cover multiple addresses with a single certificate. Budget accordingly if you’re planning a multi-location operation.

Changes to Your Business

If your business changes in ways that affect your occupation tax classification — adding employees, changing your business type, or moving to a new address — contact the Finance Department at (706) 613-3050 to update your account and recalculate your tax obligation. Operating under outdated information can result in underpayment penalties at renewal.

Closing a business: If you close your business before December 31, notify the Finance Department. You are not automatically entitled to a refund of the occupation tax for the unused portion of the year, but the city needs to remove your registration from active status.

The SAVE Affidavit in Detail

The SAVE Affidavit (Systematic Alien Verification for Entitlements) is required under O.C.G.A. § 50-36-1. Georgia enacted this requirement as part of statewide immigration compliance law. Every applicant — regardless of their citizenship or residency status — must submit this affidavit.

The affidavit must be:

• Notarized (you must appear before a licensed notary, not just sign it at home)
• Accompanied by a Secure and Verifiable Document such as a Georgia driver’s license, U.S. passport, U.S. military ID, permanent resident card, or other qualifying document under Georgia law

You cannot substitute an online notarization in all cases — check with the Finance Department on what forms of notarization are accepted. In-person notarization at a bank, UPS Store, law office, or the city itself is the most reliable option.

The E-Verify Affidavit in Detail

The E-Verify Affidavit requirement comes from O.C.G.A. § 36-60-6. The requirement applies to private employers, and the threshold is 11 or more employees.

If you have 11 or more employees: Register for E-Verify through the federal E-Verify system (e-verify.uscis.gov) before applying for your certificate. Your E-Verify user number is assigned upon registration. This number must appear on your affidavit. The Finance Department cannot issue an Occupation Tax Certificate without it.

If you have fewer than 11 employees: Sign the exemption affidavit. You are still required to submit the affidavit — you cannot simply omit it.

At renewal: Both affidavits must be resubmitted fresh each year. The city does not carry over affidavits from the prior year. This is a Georgia statutory requirement, not a discretionary policy.

Georgia State-Level Requirements That Apply to Athens Businesses

In addition to the Athens-Clarke County occupation tax, Georgia imposes several state-level requirements:

Georgia Secretary of State: Form and maintain your business entity at ecorp.sos.ga.gov. Annual Registration of $60/year is due between January 1 and April 1. Missing the April 1 deadline triggers a $25 late penalty. Administrative dissolution occurs after 60 days past the deadline (approximately June 1). A dissolved entity cannot enforce contracts or defend lawsuits in Georgia courts.

Georgia Tax Center: Register for sales tax, employer withholding, and corporate income tax at gtc.dor.ga.gov. The combined sales tax rate in Athens-Clarke County is 8% (4% state + 4% local).

Federal EIN: Required for all multi-member LLCs, corporations, and any entity with employees. Free at irs.gov/ein.

State professional licenses: Required for dozens of professions before you can legally practice or operate in Georgia. Georgia Secretary of State Professional Licensing Boards oversee most professional licensing. Verify your profession’s requirements before applying for your Occupation Tax Certificate — the certificate cannot be issued for licensed-profession businesses until the state license is on file.

Quick Reference

Item	Detail
Certificate name	Occupation Tax Certificate
Issuing office	ACCGov Finance Dept, Financial Services Division
Address	375 Satula Ave, Athens, GA 30601
Phone	(706) 613-3050
Zoning verification	Planning Dept, (706) 613-3515
Tax method	Employee-based
Professional option	$400 flat fee per licensed practitioner
Renewal deadline	April 1
Late penalty	10% of tax owed
Certificate expires	December 31