Dunwoody Business License: April 15 Renewal, the $125 Base Fee and How the Tax Is Figured
If your business operates inside Dunwoody, the city expects a renewal payment every year by April 15. That payment renews your occupation tax certificate, which most people call a Dunwoody business license. This guide explains who issues the certificate, when renewal is due, how the city calculates the tax, and what to confirm before you pay.
Disclaimer: This article is informational content, not legal or tax advice. The most recent renewal form we reviewed is the 2022 version, so confirm every figure below against the current notice from the City of Dunwoody Finance Department before you pay. For complex situations, speak with a qualified attorney or CPA.
Georgia Has No Statewide Business License
Georgia does not issue a general business license. The Secretary of State issues none, and registering for sales tax with the Georgia Department of Revenue is not a business license. At the state level, most businesses take three steps:
- Register the entity with the Secretary of State's Corporations Division at sos.ga.gov/corporations-division.
- Register with the Department of Revenue through the Georgia Tax Center at dor.georgia.gov if you sell taxable goods or have employees.
- Add the licenses and permits your activity requires, such as occupational licenses from state boards.
The local occupation tax certificate is a separate requirement. Under O.C.G.A. Title 48, chapter 13, a city issues the certificate for businesses inside its limits, and the county issues it for unincorporated areas. Georgia has 159 counties and about 537 cities and towns, and each sets its own formula, deadlines and prerequisites. That is why the Dunwoody rules in this guide do not apply to every Georgia business.
Who Issues Your Dunwoody Certificate
The issuer depends on where the premises sit. A business located inside Dunwoody's city limits pays the City of Dunwoody, not DeKalb County. The mailing address does not decide the question, so a Dunwoody mailing address alone does not prove that the premises are inside the city, and a non-Dunwoody mailing address does not prove they are outside it.
DeKalb County licenses only unincorporated areas. More than half of Georgians live outside any city, so for many readers the county is the issuer. If your address is near the city boundary, ask Dunwoody Finance to confirm which jurisdiction covers the premises before you file.
The April 15 Renewal Deadline and Penalties
Renewal payments are due by April 15 each year. The city mails renewal notices in the first week of January. If you do not receive one, contact Dunwoody Finance rather than assuming nothing is owed.
| Item | What the city's renewal documents say |
|---|---|
| Payment due date | April 15 each year |
| Renewal notice | Mailed in the first week of January |
| Late penalty | 10% on tax paid after April 15 |
| Late interest | 1.5% per month |
Renewals can also be paid through the city's municipal online payment portal. You must complete a registration and verification step before you can pay there, so set up your account well before April 15 rather than on the due date.
How the Tax Is Built
The city's renewal FAQ and form calculate the tax from three components. Confirm each one on your current notice, because the amounts and rates can change.
1. The Base Fee
The form we reviewed sets a base fee of $125. Professionals who pay the optional $400 election described below are excepted from this base fee.
2. The Gross Receipts Component
On the 2022 form, you enter your actual prior year gross receipts for Dunwoody and for Georgia. The form then subtracts $20,000 from that figure. You multiply the adjusted amount by the rate the form lists for your business class.
The renewal FAQ we reviewed subtracts $20,000. Confirm the subtraction on the current notice.
3. The Per Employee Fee
The city charges a per employee fee with a minimum of one employee. Your owner counts as an employee, so even a one-person business pays at least this component. Confirm the current per employee rate with Dunwoody Finance.
We do not print a worked dollar total in this guide. The rates and the subtraction should be checked against the current form, and the 2022 figures may no longer apply. Gross receipts you report are not open to public viewing under the Georgia Open Records Act, according to the form.
Professionals and the $400 Option
Some licensed professionals may elect a flat professional fee instead of the standard calculation. The form states a $400 option per practitioner only where Georgia law allows it. The election comes from O.C.G.A. 48-13-10(g). Several points matter here:
- $400 is a ceiling, not a flat fee. A locality may set its professional fee at or below $400 for the professions that qualify.
- Only listed professions qualify. The professions eligible under O.C.G.A. 48-13-9(c) include lawyers, physicians, dentists, veterinarians, engineers, architects and public accountants, along with similar professions. Cosmetologists are not on that list.
- Whether the election replaces the administrative fee depends on the place. Ask Dunwoody Finance how the city treats the election before you choose it.
If you are a licensed professional, compare the ordinary calculation with the election before you file. Your state licensing board can confirm whether your profession appears on the list.
Before You Sign a Lease or Open
Several steps should happen before you commit money to a location:
- Confirm zoning first. Check zoning for the address and your intended use with the city before you sign a lease. A certificate does not replace a zoning review.
- Home-based businesses get a review. Dunwoody reviews home-based businesses for home occupation compliance. Ask Finance what that review requires before you start operating from your home.
- File the required affidavits. See the next section.
Required Affidavits
Every applicant signs the SAVE affidavit under O.C.G.A. 50-36-1. A private employer with more than 10 employees must also file the E-Verify affidavit under O.C.G.A. 36-60-6 to get the local certificate. If you have more than 10 employees, complete both affidavits before you apply.
Alcohol and Other Regulated Licenses
This guide does not state fees for alcohol or other regulated licenses. Send those questions to Dunwoody Finance, which can tell you which additional approvals apply to your business.
Contacts and Official Sources
| Resource | Contact or link |
|---|---|
| Dunwoody Finance (business tax and renewals) | 678-382-6700 |
| Email for business tax questions | [email protected] |
| Georgia Department of Revenue | dor.georgia.gov |
| Georgia Secretary of State, Corporations Division | sos.ga.gov/corporations-division |
| Georgia Small Business Development Center at UGA | georgiasbdc.org |
For state filings and the annual registration requirements, use the Secretary of State page above. For sales tax registration and rates, use the Department of Revenue. Confirm any figure that appears here against the agency's current published notice.
Before April 15, confirm your current base fee, gross receipts subtraction, gross receipts rate and per employee fee with Dunwoody Finance. Using the 2022 form as your only reference could cost you time or money. For complex situations, including professional elections and entity questions, consult a qualified attorney or CPA.