Augusta-Richmond County Business License: Occupation Tax Due Jan 1, Gross Receipts x Profitability Ratio
If you are searching for an augusta ga business license, you most likely need Augusta-Richmond County's occupation tax certificate, which is often called a business license. It is not a state permit, and it is not a filing with the Secretary of State. It is due every January 1, and the amount is based on your gross receipts. This guide covers who issues it, how the tax is figured, what to bring, and the deadlines that carry penalties.
This is informational content, not legal or tax advice. Talk with a qualified attorney or CPA about anything involving your entity structure, multiple locations, or payroll.
Georgia has no statewide business license
Georgia issues no general state business license. The Secretary of State issues none, and a sales tax registration with the Department of Revenue is not a business license. Most businesses work through three steps:
- Register your entity with the Secretary of State through the eCorp portal if you form an LLC or corporation.
- Register with the Georgia Department of Revenue through the Georgia Tax Center if you sell taxable goods or have employees. Registration is free.
- Add the licenses and permits for your activity. For most local businesses, that means the occupation tax certificate.
Who issues the license in Augusta
In Georgia, the local occupation tax (O.C.G.A. Title 48, chapter 13) is issued by a city, or by a county for unincorporated areas. 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 them the county is the issuer. A business inside a city pays that city.
Augusta is different. Augusta-Richmond County is a consolidated government, and its occupation tax applies to every business in the county except two places: the City of Hephzibah and the Town of Blythe, which license their own businesses. If your business is located in either, apply there.
How the tax is calculated
The tax is not a flat fee. It is based on your gross receipts combined with the profitability ratio for your type of business. The ratios come from federal OMB and IRS statistics. A business type with a low typical profit margin is taxed on a smaller base than one with a high margin. Two shops with the same gross receipts can therefore owe different amounts if they fall into different business categories.
Augusta publishes its rate table as Tax Amounts. Review it to see how your category is treated, then confirm with the Licensing Division which category and ratio apply to you. Do not use another county's table or a third-party estimate, because each locality sets its own.
The county code sets an administrative fee, but the county's own page does not state the amount. Do not budget a specific number from any source, including this guide. Confirm the figure with the Licensing Division. The exact amount will appear on your invoice after staff review.
Professionals
Certain practitioners may pay $400 per professional in lieu of reporting gross receipts. This option does not apply to every profession, so it is not a flat county rule. Ask the Business Tax Office whether your profession is eligible before you file. Many professions also need a state license from the Secretary of State Professional Licensing Boards Division, and that license is separate from the local certificate.
Documents to gather
Have these ready before you apply:
- The signed application.
- A notarized SAVE affidavit.
- A notarized private employer affidavit. Private employers with more than 10 employees must file an E-Verify affidavit to get the local certificate (O.C.G.A. 36-60-6).
- Current Secretary of State registration if your business is an LLC, corporation or other registered entity.
- Any state professional license your work requires.
- A Special Use Permit if you operate from home (see the home-based section below).
- A physical business address. P.O. boxes and virtual offices do not qualify.
Where and how to apply
The Licensing Division sits within the Planning and Development Department. Call before you visit to confirm which division handles your application.
| Division | Address |
|---|---|
| Commercial | 535 Telfair Street, Suite 300, Augusta, GA 30901 |
| Residential | 1803 Marvin Griffin Road, Augusta, GA 30906 |
Call 706-312-5050, option 1, or email [email protected]. For tax questions, call the Business Tax Office at 706-821-1796. You can apply in person, by email, or through the CityView portal.
Staff typically review applications within about a week, then send the tax amount and payment instructions.
Fees, decals and exemptions
- $6 print fee. If your business already holds a license from another Georgia city or county, you pay $6 to print the Augusta license, plus any decals.
- Decals. Decals are required for contractors, lawn care businesses, wreckers, taxis, food trucks and vending machines. Confirm decal charges with the Licensing Division.
- Exemptions. Nonprofits with a determination letter and certified disabled veterans are exempt from the tax but still pay the $6 print fee.
Key dates
| When | What is due |
|---|---|
| January 1 | Occupation tax and fees are payable. |
| January 31 | Licensees renew by this date. Tax not paid within 30 days carries a 10 percent penalty, and interest runs at 1.5 percent a month. |
| September | The gross revenue form is mailed to licensees. |
| October 1 | If your gross revenue form has not arrived, call the Licensing Division. Failing to file carries a fee. |
| October 31 | Gross revenue form due. |
Report any change of address. An unreported change of address carries a $75 fine.
Home-based businesses
A home-based business needs a Special Use Permit, which must be submitted with your application. That permit may carry its own cost, so confirm it with the Licensing Division. A business license never authorizes what zoning or building rules forbid, so check neighborhood rules before you sign a lease or buy equipment. Cottage food producers need no state license since July 1, 2025 (HB 398), but local business licensing and zoning still apply.
Trade names (DBAs) go to the Clerk of Superior Court
If you operate under a name other than your legal entity name, register a trade name with the Clerk of Superior Court in the county where the business is chiefly carried on. Trade names are not registered with the license office or the Secretary of State. Notice must run in the county legal organ once a week for two weeks. Clerk fees are about $165, plus the newspaper charge, so confirm both with the county clerk. See the Secretary of State business division FAQ.
Related state filings and taxes
If you form an LLC or corporation, Articles of Organization or Articles of Incorporation cost $110 total, which is the $100 fee plus a $10 service charge, whether filed online or on paper. Online filings take about 7 to 10 business days, and paper filings about 15 business days. A name can be reserved for 30 days for $35. Expedited review costs $120 (2 business days), $275 (same day if received by noon) or $1,200 (one hour on business days). For annual registration, see our annual registration guide.
For sales tax registration and rates, see our taxes guide. Georgia issues no separate resale permit. Resale purchases are documented with Form ST-5, the certificate of exemption. Workers' compensation coverage is required at three or more workers, including part-time workers. Georgia has no state paid sick leave or family leave mandate.
Next steps
- Confirm whether your business is located inside Hephzibah or Blythe. If not, Augusta-Richmond County is your issuer.
- Ask the Licensing Division which category and profitability ratio apply to your business.
- Gather the affidavits, state registrations and any Special Use Permit.
- Apply in person, by email, or through CityView.
- Put January 1, January 31, October 1 and October 31 on your calendar every year.
Official resources
- Augusta CityView portal
- Georgia Secretary of State eCorp
- Georgia Department of Revenue
- Georgia Small Business Development Center at the University of Georgia
This content is informational, not legal or tax advice. Fees, dates and rules change, so verify every figure with the agency named before you pay. For complex situations, consult a qualified attorney or CPA.