Johns Creek Business License: Revenue Division, March 31 Renewal Through Customer Self-Service Only
If you run a business inside Johns Creek, the document most people call a business license is the city's occupation tax certificate. Georgia has no general state business license, so this local certificate is the one you get from the city. The City of Johns Creek Revenue Division issues it. Certificates run from January 1 to December 31, and renewals are due by March 31 each year through the city's online portal.
This guide is informational content, not legal or tax advice. Fees, classes and deadlines can change, so confirm current figures with the Revenue Division before you pay or file. If your situation is complex, such as a multi-location business or a licensed profession, talk with a qualified attorney or CPA.
Who Issues the Johns Creek Occupation Tax Certificate
Georgia cities and counties issue occupation tax certificates under O.C.G.A. Title 48, chapter 13. Each of Georgia's 159 counties and about 537 cities and towns sets its own formula, deadlines and prerequisites, so a certificate from one place does not carry over to another.
For a business inside Johns Creek, the issuer is:
- City of Johns Creek Revenue Division, City Hall, 11360 Lakefield Drive
- Phone: 678-512-3242
- Email: [email protected]
Fulton County does not license businesses inside the city. The issuer is set by where your premises sit, not by your mailing address, so a business inside city limits pays the city even if its mail goes to a different town. If your premises are outside Johns Creek, the certificate comes from that city or from Fulton County, and this guide does not apply to you.
The state side is simpler. The Secretary of State issues no business license, and registering for sales tax with the Department of Revenue through the Georgia Tax Center is not a business license either. A typical business registers its entity with the Secretary of State Corporations Division, registers with the Department of Revenue if it sells taxable goods or has employees, and then adds the local certificate and any licenses for its activity.
How the Johns Creek Business License Fee Is Calculated
The city's published Revenue Fees and Taxes schedule builds the fee from four parts. Your total is the sum of them.
| Component | Amount | How it works |
|---|---|---|
| Administrative fee | $75 | Non-refundable |
| Flat rate | $50 | Covers the first $20,000 of gross revenue |
| Employee charge | $13 per employee | The application counts a minimum of one and uses full-time equivalents |
| Gross revenue tax | $0.50 to $2.20 per $1,000 of receipts above $20,000 | Set by your class in the city's 24-class table for your NAICS code (class 1 is $0.50, class 24 is $2.20) |
The class rate is the variable part of the formula. Sample rates from the table: class 3 is $0.85 per $1,000, class 10 is $1.45 per $1,000 and class 16 is $1.75 per $1,000. Find your NAICS (North American Industry Classification System) code first, then read off your class.
The tax runs on gross receipts, not profit. A low-margin business and a high-margin business with the same sales owe the same gross revenue tax, so model the fee on revenue before you set prices.
The application worksheet lets you deduct certain amounts from gross receipts, including sales and excise taxes you collected, returns, inter-organizational sales, subcontractor payments, grants and out-of-state sales. It also includes a $20,000 standard deduction. Run your own figures on the worksheet and confirm the result with the Revenue Division.
Worked Example: Solo Business, $75,000 in Receipts, Class 10
Assume a one-person business with $75,000 in gross receipts and a class 10 rate from the city's table. This example applies the $20,000 threshold and no other deductions, so the worksheet may lower the taxable base. Confirm the class with the Revenue Division before you file.
- Administrative fee: $75
- Flat rate, covering the first $20,000: $50
- Employee charge, one person at the minimum: $13
- Gross revenue tax: $75,000 minus $20,000 leaves $55,000, and $55,000 at $1.45 per $1,000 is $79.75, or about $80
- Estimated total: about $218
Special categories follow different rules. Banks and financial institutions pay a different tax of 0.25% of gross receipts, with a $1,000 minimum. Insurers pay a $150 license fee. Confirm which rule applies to you with the Revenue Division.
Renewal Deadlines and Penalties
Renewals are due by March 31 each year. Renewal is done only through the city's online Customer Self-Service (CSS) portal. The city said 2026 renewals would not be mailed, so do not wait for a paper form to arrive in the mail.
Before March 31, gather last year's gross receipts, your employee count, your NAICS code and your class. Those are the inputs the fee formula uses, and having them ready keeps you from guessing at the numbers in the portal.
If you miss the deadline:
- A 10% late filing penalty applies.
- Interest accrues at 1.5% per month, according to the city schedule.
Other timing and account rules:
- New businesses owe the tax within 30 days of starting business in the city.
- Email changes: if you want a different email linked to your account, call the Revenue Division first.
- Closing a business: file the city's Closed Business Form by email or by mail to the Revenue Division.
What a New Applicant Needs Before Applying
Work through these steps in order. Most delays come from skipping the zoning check.
- Confirm the use is allowed at the address. Call Zoning at 678-512-3298 for approval of use before you sign a lease. A zoning conflict is far cheaper to find on the phone than after you have committed to a space.
- Prepare the notarized affidavits. The application asks for a notarized SAVE affidavit, which everyone signs (O.C.G.A. 50-36-1). It also asks for a notarized private employer affidavit.
- Check the E-Verify requirement. 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). The application form words the threshold as 10 or more employees and asks for an E-Verify number. If you have exactly 10 employees, ask the Revenue Division which wording controls before you file.
- Add the zoning document. Submit a zoning home statement if you work from home, or a commercial property use agreement if you operate from leased commercial space.
- Home-based businesses. Provide a driver's license showing the home address, and sign the acknowledgement of the city's home occupation zoning article included in the application.
Professionals and the $400 Election
The application includes a line for practitioners who elect a flat $400 fee. The election is not open to everyone. It applies only to the professions listed in O.C.G.A. 48-13-9(c), such as lawyers, physicians, dentists, veterinarians, engineers, architects and public accountants, and similar professions on that list. Cosmetologists are not on the list. The election itself is in O.C.G.A. 48-13-10(g).
The $400 figure is a ceiling that a locality may set. It is not a flat fee owed by every licensed professional. Whether the election replaces the administrative fee also differs by place. Read the form instructions, and ask the Revenue Division whether your profession qualifies and what you would pay under each option.
Professional licenses are a separate track. Occupational licenses for many trades and professions, such as contractors, electricians, plumbers, cosmetology and real estate, come from state boards, including the Secretary of State Professional Licensing Boards Division. Check both the state license and the city certificate before you open.
Related City Licenses and Fees
Some businesses need more than the occupation tax certificate. These examples come from the same city fee schedule. Confirm current amounts with the Revenue Division.
- Alcohol licenses: a separate city process, with a new application fee of $1,130 and a renewal fee of $100. Read the alcohol local rules guide before you apply.
- Massage establishments: $250
- Taxicabs: $150
- Door to door permits: $75
Cottage food sellers need no state license since July 1, 2025 (HB 398), but local business licensing and zoning still apply in Johns Creek.
Next Steps
Call the Revenue Division at 678-512-3242 or email [email protected] with your address, NAICS code and employee count, and ask for your class and estimated total before you file. For zoning questions, call 678-512-3298 before you sign a lease. For state registration, use the Georgia Tax Center and Secretary of State links above.