Dunwoody, Georgia Business License: Occupation Tax Certificate Guide
Dunwoody’s Occupation Tax Certificate Explained
Dunwoody’s “business license” is officially an Occupational Tax Certificate — governed by Chapter 10 of the City of Dunwoody Code of Ordinances. The term “business license” is commonly used in conversation, but the official document, application, and renewal forms all say “Occupational Tax Certificate.”
Required for every business operating within Dunwoody city limits — including home-based businesses, service businesses with no physical storefront, and businesses based elsewhere that conduct business in Dunwoody.
Finance Department:
- City Hall: 4800 Ashford Dunwoody Road, Dunwoody, GA 30338
- Phone: (678) 382-6700
- Email: [email protected] (general) or [email protected] (payments and inquiries)
- Hours: Monday–Friday, 8:30 AM – 5:00 PM
Apply in person at City Hall or via the online portal. Credit card payments cannot be accepted by phone — use the online portal or in-person window.
Fee Calculation
Dunwoody’s occupation tax has one feature that sets it apart from every city in its peer group: the first $50,000 in gross receipts is exempt. You pay nothing on that amount.
The full formula:
$125 base fee (non-refundable — applies to all businesses except professionals electing the $400 flat rate) + $0 on the first $50,000 of gross receipts (exempt) + NAICS-based rate × gross receipts above $50,000 (per $1,000) + Per-employee fee (based on employee count at the Dunwoody location)
What this means for a new business: A brand-new solo operator with $40,000 in gross receipts in year one pays:
- $125 base fee
- $0 on gross receipts (all under the $50,000 threshold)
- Small per-employee charge (owner = 1 employee)
- Total: approximately $145–$160
That is one of the lowest new-business costs of any Georgia city with this level of market access.
NAICS code: Your NAICS code — found on your federal tax return or at census.gov/naics — determines your fee class and per-$1,000 rate for receipts above $50,000. Check your federal return from last year; the NAICS code is listed on the Schedule C or corporate return.
Employee count: Count employees at the Dunwoody location specifically — not company-wide. If you operate at multiple locations, each location is calculated separately. All employee counts include the owner/operator. Part-time employees: calculate full-time equivalents (total hours ÷ 40).
Professional practitioners: State-licensed professionals — lawyers, CPAs, physicians, architects, engineers, cosmetologists — may elect a flat $400 per practitioner instead of the gross receipts formula, per O.C.G.A. § 48-13-9(c). For a high-revenue solo practice, $400 is typically much lower than the gross receipts calculation.
Payment methods: Visa, Mastercard, checks (payable to City of Dunwoody). No phone credit card payments.
Required Documents
Gather these before starting your application. The Finance Department will not issue a certificate until all documents are complete.
1. Completed Occupational Tax Certificate Application Available at City Hall or via the online portal. Captures business name, address, NAICS code, gross receipts estimate, employee count, and owner information.
2. SAVE Affidavit Required under O.C.G.A. § 50-36-1. Must be:
- Notarized (notary services available at City Hall)
- Accompanied by a copy of a Secure and Verifiable Document — Georgia driver’s license, U.S. passport, or equivalent government-issued ID
3. E-Verify Affidavit Required under O.C.G.A. § 36-60-6:
- 10 or more employees: must be registered with the federal E-Verify program. Provide your E-Verify user number
- Fewer than 10 employees: file an exemption affidavit instead
Both affidavits must be notarized. Notary services are available at City Hall.
4. State Professional License (if applicable) If your business type requires a Georgia professional license, provide a current copy.
5. Certificate of Occupancy Required for commercial (non-home) locations. Issued by the Community Development Department after fire and zoning approvals.
6. Home Occupation Form Required for home-based businesses. Type B businesses (customer-facing) require an additional form. See the Zoning section below.
7. FOG Compliance for Restaurants Food service businesses operating in Dunwoody must obtain a FOG (Fats, Oils, Greases) Compliance Inspection from the DeKalb County Watershed Management Department — this is a county-level requirement, separate from the city application. Contact DeKalb County Watershed directly to schedule.
Zoning and Inspection Process
Step 1: Verify zoning BEFORE signing a lease Email [email protected] with your business address and a description of your business activity. Get written confirmation that your use is permitted before your name is on a lease. Discovering a zoning conflict after signing is expensive.
Step 2: Zoning Department approval Required before the Occupational Tax Certificate is issued. The Finance Department will not approve your application without zoning sign-off.
Step 3: Fire inspection Required for commercial locations. The Fire Marshal contacts you to schedule after the application is routed.
Step 4: Certificate of Occupancy Issued by Community Development after all inspections and zoning approvals are complete.
Home-based businesses: Dunwoody classifies home occupations into two types:
- Type A: No customer contact at the home address. Standard Home Occupation Form. Typical examples: freelancers, consultants, online sellers, accountants who meet clients at client offices.
- Type B: Customer contact at the home address. Additional form required. More restrictive review. Typical examples: tutors, therapists, personal trainers, music teachers. Limits on the number of clients per day, no non-resident employees.
Food service / restaurants: In addition to city zoning and fire review, food businesses need:
- DeKalb County Board of Health inspection and permit
- FOG Compliance Inspection from DeKalb County Watershed Management
These are county-level requirements that are not handled by the City of Dunwoody. Contact DeKalb County separately.
Deadlines and Penalties
Renewal season opens January 2 each year. Renewal forms are mailed in early January. Review your form as soon as it arrives.
Renewal due date: April 15 This is later than most Georgia cities. For reference:
- Johns Creek: March 31
- Dalton: November 15 (filing) / April 1 (payment)
- Dunwoody: April 15
The April 15 deadline gives Dunwoody businesses extra time — but do not confuse it with other Georgia cities if you operate in multiple jurisdictions.
If you do not receive your renewal form: Call (678) 382-6700. Not receiving the form does not relieve your obligation to pay. You are responsible for renewing whether or not the form arrives.
Late penalties:
- 10% of the amount owed
- 1.5% per month interest after April 15
Additional Licenses
Alcohol permits: Selling, serving, or distributing alcohol in Dunwoody requires a separate license. Contact the Finance Department at (678) 382-6710. Fingerprinting is required and must be scheduled by appointment at City Hall — this applies to Alcohol, Massage, Pouring, and Solicitor permits.
Massage establishments: Additional license required. Background check applies.
Solicitor permits: If you are conducting door-to-door solicitation in Dunwoody, a separate solicitor permit is required. Fingerprinting required.
Adult entertainment: Separate application process with additional City Code requirements.
Notary services: Available at City Hall for documents requiring notarization (including SAVE and E-Verify affidavits).
The $50,000 Exemption in Practice
Here is what the exemption means across different business sizes:
| Gross Receipts | Exempt Amount | Taxable Amount | Approx. Total Cost |
|---|---|---|---|
| $25,000 | Full amount | $0 | ~$145 (base + employee) |
| $50,000 | Full amount | $0 | ~$145 (base + employee) |
| $100,000 | $50,000 | $50,000 | ~$195–$225 |
| $250,000 | $50,000 | $200,000 | ~$325–$525 |
| $500,000 | $50,000 | $450,000 | ~$595–$1,120 |
Exact totals vary by NAICS fee class and employee count. But the pattern is consistent: Dunwoody is one of the most cost-effective cities in Georgia for early-stage businesses and solo operators.
Start your application at the Finance Department at City Hall or via the online portal. For zoning verification, email [email protected] before you commit to a location.
Navigating the NAICS Classification for Dunwoody’s Tax Calculation
Once your gross receipts exceed $50,000, your NAICS code determines the rate you pay on the excess. Here is how to find and use it.
Finding your NAICS code: Your NAICS code appears on your federal income tax return — Schedule C for sole proprietors, Form 1065 for partnerships, Form 1120 or 1120-S for corporations. It is a 6-digit code. If you have not yet filed a return (new business), use the NAICS lookup tool at census.gov/naics. Search by keyword description of your business activity.
How the city uses it: Dunwoody maps your NAICS code to a fee class based on the profitability ratio associated with that industry type. The Finance Department maintains the classification schedule — when in doubt about your classification, call (678) 382-6700 or email [email protected] before submitting.
Why getting it right matters: If you use the wrong NAICS code and underpay your occupation tax, the city can assess back taxes, penalties, and interest. If you overpay because you used a higher-rate code than your industry warrants, you can request a correction. The Finance Department can help clarify the correct classification for businesses that span multiple activity types.
Multiple business activities: If you conduct multiple business activities at the same Dunwoody address, the city may calculate your tax using the primary activity (the one generating the most revenue) or may require separate assessments for each activity. Confirm with the Finance Department when you apply.
Ownership Changes and Business Transfers
The Dunwoody Occupational Tax Certificate is not transferable. If a business changes ownership, the new owner must apply for a new certificate from scratch. The prior owner’s certificate does not carry over, regardless of whether the business name or location stays the same.
What this means when buying an existing business: If you purchase a business that already holds a Dunwoody Occupational Tax Certificate, your first call after closing should be to the Finance Department at (678) 382-6700. You will need to apply for a new certificate in your name. Factor this timeline into your acquisition plan — operating without a valid certificate while your application is pending creates a compliance exposure.
When ownership structure changes: If the ownership structure changes — for example, a sole proprietor converts to an LLC, or partners change — notify the Finance Department and submit a new application. A change in legal entity typically requires a new certificate, even if the same people are running the same business at the same address.
Business relocation within Dunwoody: If you move your business from one Dunwoody address to another, you must notify the Finance Department. Zoning re-approval for the new location is required before your certificate is updated to reflect the new address. Do not assume your existing certificate covers the new location.
Moving out of Dunwoody: If your business moves outside Dunwoody city limits, notify the Finance Department in writing. Your Dunwoody certificate is no longer applicable and does not transfer to another jurisdiction. You will need to apply for a new certificate (or business license) with the appropriate city or county.
State-Level Context: What Comes Before the Dunwoody Certificate
The Occupational Tax Certificate is the final local step, not the first step. Before applying to Dunwoody, you should have:
1. A legal business entity (if applicable): LLC or corporation filed with the Georgia Secretary of State at ecorp.sos.ga.gov. LLC: $100 online, $110 by mail. Annual Registration: $60/year. You will need your Articles of Organization or Articles of Incorporation as part of your Dunwoody application.
2. An EIN: Federal Employer Identification Number — free at irs.gov/ein. Five minutes online. Required before opening a business bank account and before registering for state taxes.
3. Georgia tax registrations: Register at the Georgia Tax Center (gtc.dor.ga.gov) for sales tax (8% in DeKalb County) and employer withholding if you have employees. This is separate from the city’s occupation tax.
4. State professional license (if required): If your business requires a state professional license — medicine, law, engineering, cosmetology, electrical, plumbing, HVAC, and many other professions — obtain the license through the Georgia Secretary of State Professional Licensing Boards at sos.ga.gov/PLB before applying for the Dunwoody certificate. The city requires a copy of a current, valid state license as part of the application for regulated professions.
5. Zoning verification: Before you sign a lease or purchase a commercial property in Dunwoody, email [email protected] with the address and your business activity. Get written confirmation that your use is permitted before committing. This is not bureaucratic caution — zoning conflicts after signing a lease are expensive and sometimes impossible to resolve without relocating.
Once all of the above are in order, the Dunwoody Occupational Tax Certificate application itself is straightforward. The Finance Department at 4800 Ashford Dunwoody Road processes applications during regular business hours, Monday–Friday, 8:30 AM – 5:00 PM.
Checklist: Everything You Need to Apply
Use this as your pre-application checklist before visiting City Hall or opening the online portal:
Business formation documents:
- Articles of Organization (LLC) or Articles of Incorporation (corporation) from Georgia Secretary of State — or confirmation you are operating as a sole proprietor
- EIN confirmation letter from the IRS (or Social Security number if sole proprietor with no EIN)
Affidavits (both required by Georgia state law):
- SAVE Affidavit — notarized, with copy of Secure and Verifiable Document attached
- E-Verify Affidavit — either your E-Verify number (10+ employees) or the exemption affidavit (fewer than 10), notarized
Location documents:
- Certificate of Occupancy number (commercial locations only)
- Home Occupation Form (home-based businesses) — Type A or Type B depending on whether customers come to your home
- Zoning confirmation email from [email protected] (strongly recommended before lease signing)
License documents (if applicable):
- Current Georgia state professional license (for regulated professions)
- FOG Compliance Inspection confirmation from DeKalb County Watershed (restaurants and food service)
Payment:
- Visa or Mastercard — or a check made payable to City of Dunwoody
- No phone credit card payments; online portal or in-person only
For renewals (annual, due April 15):
- Updated gross receipts figure for the prior year
- Updated employee count at the Dunwoody location
- Any changes to business address, ownership, or business activity type
The Finance Department at (678) 382-6700 or [email protected] can answer questions before you submit. A brief phone call to confirm your NAICS classification and gross receipts threshold can save confusion on the day of your application.