Macon-Bibb County Tax Commissioner Office on Third Street where businesses apply for occupation tax certificates

How to Get a Business License in Macon, Georgia

Macon-Bibb Licensing Overview

Macon-Bibb County has the most layered licensing process among Georgia’s major cities. Getting a business license here isn’t a single-step application — it’s a four-step sequence where each step must be completed before the next one begins. Miss a step or try to skip ahead, and the Tax Commissioner’s Office will send you back to the beginning.

Here’s the sequence before we go into detail on each step:

Step 1: Zoning Compliance → Step 2: Fire Inspection → Step 3: Health/Agriculture Inspection (food businesses only) → Step 4: Occupation Tax Certificate

Tax Commissioner’s Office (Step 4 — the business license itself): 188 Third Street, Macon, GA 31201 Phone: (478) 621-6500 Email: [email protected] Hours: Monday–Friday, 8:00 AM – 5:30 PM Online portal: maconbibb-ga.mylicenseone.com

All businesses in consolidated Macon-Bibb County must obtain an Occupation Tax Certificate before operating. The certificate expires December 31 each year and must be displayed conspicuously at the business premises.

Total timeline:

  • Non-food businesses: approximately 2–4 weeks from start to license in hand
  • Restaurants and food preparation businesses: approximately 3–6 weeks, due to the additional triple-approval (Planning and Zoning + Health Department + Macon Water Authority) required before zoning compliance is issued

Step 1: Zoning Compliance

This is the required first step. You cannot schedule a fire inspection or apply for a business license until you have a Certificate of Zoning Compliance.

Macon-Bibb County Planning and Zoning Commission (MBPZ) 3661 Eisenhower Pkwy, Suite MB104, Macon, GA 31206 Phone: (478) 241-2554

How to apply: Submit through the Camino portal — the link is on the MBPZ website homepage at the Planning and Zoning Commission’s page. Do not use mylicenseone for zoning; that portal is only for Step 4.

What happens after you submit: P&Z staff reviews your application and forwards it to relevant departments for assessment (building, fire, engineering, and others as applicable). Once all departments have approved, P&Z issues the Certificate of Zoning Compliance.

P&Z reviews:

  • Is your business type permitted in this zoning district by right?
  • Does the building and site meet applicable standards for your use?
  • Are there any additional conditions or requirements?

Conditional uses and public hearings: If your business type is a conditional use (not a permitted-by-right use) in your zoning district, you’ll need a public hearing before the MBPZ Commission. The Commission holds approximately two hearings per month. This can add 4–8 weeks to the timeline. Identify your zoning district and check your business type before submitting to understand whether a hearing will be required.

Restaurants — critical note: Before zoning compliance is issued for a restaurant, food truck, catering business, or other food preparation use, you must also obtain approval from the Georgia Department of Public Health AND the Macon Water Authority. These approvals are prerequisites for the zoning compliance letter — not separate steps that come after it. Coordinate all three simultaneously to avoid sequential delays.


Step 2: Fire Inspection

After receiving your Certificate of Zoning Compliance, schedule your fire inspection.

Macon-Bibb County Fire Department, Fire Prevention Bureau Phone: (478) 751-2700

Call to schedule. You must provide:

  • Your business name and address
  • Emergency contact information
  • Key holder name and contact for after-hours access

Home occupations are exempt from the fire inspection IF no customers or employees will be on-site. If your home-based business involves any customer visits or on-site employees — even occasional ones — the exemption does not apply. When in doubt, call the Fire Prevention Bureau to confirm.

The fire inspection confirms that your business space meets fire safety standards — working exits, fire extinguishers, sprinkler systems (where required), and other code requirements. Most straightforward businesses pass without issue. Restaurants and high-occupancy spaces face more rigorous review.


Step 3: Health and Agriculture Inspection (Food Businesses Only)

If your business involves food preparation, food service, or retail sale of food items, you need additional inspection clearances.

Food preparation businesses (restaurants, caterers, commercial kitchens, food trucks preparing food on-site): Georgia Department of Public Health, North Central Health District Phone: (478) 749-0121 A permit from the Health Department is required before you can operate.

Pre-packaged retail food and household supplies (grocery items, packaged foods, cleaning products): Georgia Department of Agriculture, Consumer Protection Division Phone: (229) 386-3489 A separate Agriculture Department inspection is required.

Temporary food events lasting more than 110 hours: A Health Department permit is required. Exception: government-sponsored and nonprofit events are exempt.

Reminder for restaurants: As noted above, Health Department approval must be obtained before zoning compliance is issued — not after. Contact the North Central Health District and the Macon Water Authority simultaneously with your P&Z zoning application.


Step 4: Occupation Tax Certificate Application

With all prior approvals in hand, you can now apply for your Occupation Tax Certificate.

Two ways to apply:

Online: Create a user ID and password at maconbibb-ga.mylicenseone.com and complete the application electronically.

Paper: Download the General Business License Application from maconbibbtax.us, complete it, and submit in person to the Tax Commissioner’s Office at 188 Third Street.

What to attach to your application:

  • Certificate of Zoning Compliance
  • Fire inspection approval
  • Health inspection approval (if food business)
  • Agriculture inspection approval (if pre-packaged food retailer)

Required information on the application:

  • Business name (legal name and DBA if applicable)
  • Business address in Macon-Bibb County
  • Business type and NAICS code
  • Ownership structure (sole proprietor, LLC, corporation, etc.)
  • FEIN — must be 4–7 digits. Required by state law.
  • Estimated gross receipts for new businesses

Required Documents for All Applicants

SAVE Affidavit (notarized, current year) Required under O.C.G.A. § 50-36-1. Verifies lawful US presence. Must be notarized and must include a Secure and Verifiable Document (driver’s license, passport, etc.). Current year only — prior year affidavits are not accepted.

E-Verify Affidavit (notarized, current year) Required under O.C.G.A. § 36-60-6. Employers with 11 or more employees: provide E-Verify user number. Employers with fewer than 11: submit an exemption affidavit. Notarized. Current year only.

Georgia Secretary of State registration LLC Certificate of Organization or corporate charter from ecorp.sos.ga.gov.

Federal EIN From irs.gov/ein. Free. Required. Must be 4–7 digits as formatted on the application.


Costs and the Half-Year Discount

Occupation tax: Calculated based on gross receipts by business class. The rate is applied to your gross receipts total to determine your annual tax.

Professional practitioner option: State-licensed professionals (attorneys, physicians, CPAs, architects, etc.) may elect to pay a flat $400 per licensed practitioner instead of the gross receipts calculation, under O.C.G.A. § 48-13-9(c). Calculate both options before choosing.

Administrative fee: $50 for all new businesses.

THE HALF-YEAR DISCOUNT — pay attention to this: Businesses that begin operations between July 1 and December 31 pay only 50% of the calculated occupation tax, plus the $50 administrative fee.

This is a genuine incentive for second-half-of-the-year startups. If your calculated annual occupation tax is $800, a July launch means you pay $400 + $50 = $450 instead of $800 for your first partial year.

Full-year businesses (starting January–June) pay the full calculated tax with no proration.

This provision is real, it applies at the time of application, and most generic guides don’t mention it. If you’re planning a launch and have timing flexibility, opening in July rather than May saves money.


Renewal and Annual Obligations

Certificates expire December 31 each year.

Renewal notices are sent by the Tax Commissioner’s Office. Renew online through maconbibb-ga.mylicenseone.com or in person at the Tax Commissioner’s Office.

Renewal requires:

  • Current-year SAVE Affidavit (notarized)
  • Current-year E-Verify Affidavit (notarized)
  • Prior year actual gross receipts (for tax calculation)
  • Updated business information if anything has changed

Closing a Business

If you are closing your Macon-Bibb business, formally notify the Tax Commissioner’s Office.

Tax liability does not end automatically when you stop operating. If you close without notifying the office, you remain on the rolls and continue to receive renewal obligations. Submit your final occupation tax return (or notify the office in writing), confirm any outstanding tax is settled, and request that your license be closed out.


Georgia-Wide Affidavit Requirements

The SAVE and E-Verify affidavits are required at every Georgia local business license — they’re state law under O.C.G.A. §§ 50-36-1 and 36-60-6, not a Macon-specific requirement. Both must be notarized. Both must be current year. Prior year documents are not accepted.

If you are renewing and forgot to prepare new affidavits, that is the single most common cause of delayed renewals. Budget time for notarization every year.


Two Separate Online Portals — Use the Right One

Macon-Bibb uses two separate online systems for different parts of the licensing process:

Camino portal — for Zoning Compliance applications only (Step 1). Link is on the MBPZ website.

mylicenseone portal (maconbibb-ga.mylicenseone.com) — for Occupation Tax Certificate applications and renewals only (Step 4).

Do not try to use mylicenseone for zoning, or Camino for the business license. They serve different functions and the Tax Commissioner’s Office cannot process a license application without the Zoning Compliance letter from P&Z.


Contact Summary

Tax Commissioner’s Office (Occupation Tax Certificate) 188 Third Street, Macon, GA 31201 Phone: (478) 621-6500 Email: [email protected] Hours: Monday–Friday, 8:00 AM – 5:30 PM Online portal: maconbibb-ga.mylicenseone.com

Planning and Zoning Commission (Zoning Compliance) 3661 Eisenhower Pkwy, Suite MB104, Macon, GA 31206 Phone: (478) 241-2554 Zoning applications: Camino portal (on MBPZ website)

Fire Prevention Bureau (Fire Inspection) Phone: (478) 751-2700

North Central Health District (Food Service Permits) Phone: (478) 749-0121

Georgia Department of Agriculture (Pre-Packaged Food) Consumer Protection Division: (229) 386-3489

Georgia Secretary of State Corporations Division ecorp.sos.ga.gov Phone: (478) 207-2440 LLC: $100 online, $110 by mail Annual registration: $60/year (effective September 6, 2025), due by April 1

Georgia Tax Center gtc.dor.ga.gov Sales tax in Macon: 7% (4% state + 3% Bibb County)


Macon-Bibb County Business License Checklist

Complete these in sequence — order is mandatory:

  1. Form business entity at ecorp.sos.ga.gov (LLC: $100 online)
  2. Obtain Federal EIN at irs.gov/ein (free)
  3. Register with Georgia Tax Center at gtc.dor.ga.gov
  4. Apply for Zoning Compliance through Camino portal — P&Z: (478) 241-2554
    • Restaurants: simultaneously obtain Health Dept approval and Macon Water Authority approval
  5. Schedule and complete Fire Inspection — (478) 751-2700
    • Home occupations with no on-site customers/employees: exempt
  6. Obtain Health Department permit (478) 749-0121 or Agriculture inspection (229) 386-3489 if food business
  7. Complete SAVE Affidavit — notarized, current year
  8. Complete E-Verify Affidavit — notarized, current year
  9. Apply for Occupation Tax Certificate at maconbibb-ga.mylicenseone.com or in person — (478) 621-6500
  10. Pay occupation tax + $50 admin fee (50% occupation tax discount if starting July–December)
  11. Display Occupation Tax Certificate at business premises
  12. Renew annually — new SAVE + E-Verify affidavits required each year