How to Get a Business License in Marietta, Georgia

Marietta’s Business License — What It Is

Marietta uses both terms for the same document: “business license” and “Occupation Tax Certificate.” Every business operating within Marietta city limits must have a current one before opening. Operating without a valid certificate is a code violation subject to fines and penalties.

Business License Division: P.O. Box 609, Marietta, GA 30061-0609 Phone: (770) 794-5520 Email: [email protected]

Renewal deadline: March 31 each year.

The certificate is issued by the City of Marietta — not Cobb County. This is a city-administered program, and the distinction matters because having a Marietta mailing address does not automatically mean you’re inside Marietta city limits. That threshold question is the first step.

Step 1: Confirm You’re in Marietta (Not Unincorporated Cobb County)

This is where businesses get misdirected most often in the Cobb County area.

Marietta is a city within Cobb County. Cobb County has six incorporated cities: Marietta, Kennesaw, Acworth, Smyrna, Powder Springs, and Austell. Everything else is unincorporated Cobb County. Your specific street address — not your mailing address, not your zip code — determines which jurisdiction applies to your business license.

The zip codes 30060, 30062, 30064, 30066, 30067, and 30068 all carry “Marietta, GA” as the postal city but include areas that are inside Marietta city limits, inside other Cobb cities, and in unincorporated Cobb County. A business with a 30060 zip code is not automatically inside Marietta city limits.

If you’re in unincorporated Cobb County: Apply through the Cobb County Business License Division. 1150 Powder Springs St, Suite 400, Marietta, GA 30064 Phone: (770) 528-8410

If you’re in another Cobb County city (Kennesaw, Smyrna, Acworth, Powder Springs, Austell): Apply with that city’s business license office.

When in doubt: Call either number — (770) 794-5520 (City of Marietta) or (770) 528-8410 (Cobb County) — and provide your exact street address. Both offices confirm jurisdictions regularly and will redirect you if you’re applying at the wrong place.

Step 2: Gather Your Documents

Download the Marietta business license application from mariettaga.gov or pick it up in person at the Business License Division. Have every document assembled before you submit — incomplete applications are returned.

Required for all applicants:

Completed Marietta business license application. Fill out every section. For new businesses without prior-year gross receipts, enter a reasonable projection based on anticipated annual revenue.

Notarized SAVE Affidavit (Affidavit Verifying Status). Required under O.C.G.A. § 50-36-1. Verifies that you are lawfully present in the United States. Must be notarized — a signature alone does not satisfy the requirement. Must include a Secure and Verifiable Document: Georgia driver’s license, U.S. passport, permanent resident card, military ID, or other document on the state’s approved list. Plan for a notary visit — UPS Store locations, most banks, and some public libraries offer notary services.

E-Verify Private Employer Affidavit. Required under O.C.G.A. § 36-60-6. If you have 11 or more employees working 35 or more hours per week, you must provide your E-Verify company user number (4–6 digits, numerical only). Register at e-verify.uscis.gov — registration is free. If you have fewer than 11 employees, sign the exemption affidavit.

Copy of photo ID. Driver’s license or passport for the applicant.

State professional license copy. Required if your business type requires a Georgia state professional license — attach a copy. The city cannot issue a certificate for a state-licensed profession if the underlying state license is missing.

If operating from a residence:

Home-Based Business Acknowledgement Form. Required for any business operating from a home address within Marietta city limits. This is a separate form from the standard application. Complete and attach it before submitting.

Step 3: Calculate Your Tax — The Dual-Calculation Method

Marietta’s occupation tax works differently from most Georgia cities. Your tax is calculated two ways, and you pay whichever produces the higher amount.

Calculation Method 1: Gross Receipts

Using the city’s occupation tax table, your annual gross receipts are applied to the rate for your business tax classification. Marietta groups businesses into classifications, and each classification has a different rate structure. The application worksheet shows you which classification applies to your business and how to calculate the gross receipts-based tax.

Calculation Method 2: Employee Count

A separate calculation based on the number of employees in your business produces a second tax figure.

The rule: pay the higher of the two.

This is Marietta’s defining characteristic. Most Georgia cities use one method or the other. Marietta runs both and charges the maximum result.

What this means in practice:

Consider two businesses. Business A is a consulting firm with $300,000 in annual revenue and 1 employee. The gross receipts calculation produces a higher number than the employee calculation. Business A pays the gross receipts figure.

Business B is a landscaping company with $200,000 in revenue and 20 employees. The employee count calculation might produce a higher figure than the gross receipts calculation. Business B pays the employee count figure.

You cannot know in advance which calculation will be higher without running both. The application worksheet walks you through each. If you’re a new business without prior-year revenue figures, use a conservative but realistic projection.

Practical benchmarks:

Gross receipts under $100,000, no employees: typically $90–$100 depending on business tax classification
Higher revenue tiers: refer to the city’s tax table in the application

Professional practitioners — annual election:

State-licensed professionals can choose between two options each year:

Flat $400 per licensed practitioner — replaces the calculated rate entirely
The calculated dual-method amount — whichever of the two calculations (gross receipts or employee count) produces the higher number

You make this election annually. There is no requirement to use the same method year after year. If your revenue increases significantly, the $400 flat fee may become more attractive. If your revenue is modest, the calculated rate may be lower. Run both scenarios each year before renewing.

Eligible professionals under O.C.G.A. § 48-13-9(c) include lawyers, CPAs, doctors, dentists, optometrists, chiropractors, architects, engineers, land surveyors, and other state-licensed professionals.

Step 4: Submit — The Four-Department Review

Marietta’s new business license applications go through a review by four separate departments. This multi-step approval process takes longer than the single-department approvals used by many Georgia cities. Plan your timeline accordingly.

The four departments:

Business License Division — coordinates the process and issues the final certificate
Fire Department — (770) 794-5466 — reviews fire code compliance for your location
Planning and Zoning — (770) 794-5669 — verifies that your business use is permitted at your address
Building Permits — (770) 794-5651 — confirms any occupancy or construction compliance issues

All four must clear your application before the Business License Division issues the certificate. The process is sequential — each department completes its review before the next one acts. If any department flags an issue, your application is returned for resolution.

What to expect on timing: Apply at least two to three weeks before your planned opening date. If you haven’t received a response within two weeks, follow up directly with (770) 794-5520.

Pre-apply zoning check. Before submitting your application, verify with Planning and Zoning at (770) 794-5669 that your intended business use is permitted at your location. Discovering a zoning issue after submission means your application gets stuck at the Planning and Zoning review step. Confirming zoning in advance prevents this delay.

Businesses requiring a police background check. Certain license categories require an additional background check by the Marietta Police Department before a license is issued. These include:

Alcohol sales (on-premise and off-premise)
Pawn shops
Privileged licenses
Transient vendors
Temporary businesses

Contact the Marietta Police Department for background check requests: [email protected].

Payment options:

Online via Visa or MasterCard through the Cobb County Citizen Access portal (a shared platform used by both City of Marietta and Cobb County — not a separate system)
In person with check or money order payable to City of Marietta
By mail to P.O. Box 609, Marietta, GA 30061-0609

Renewal and Penalties

Renewal deadline: March 31 each year.

The Business License Division mails renewal notices to all registered businesses before the deadline. Renewal forms include the prior year’s tax information and instructions for calculating the current year’s tax.

If you don’t receive a renewal notice: Contact [email protected] before March 31. The absence of a mailed notice does not extend your deadline or waive late penalties.

Late submissions: Subject to penalties and interest. Contact (770) 794-5520 for the current penalty schedule.

Both affidavits must be submitted fresh at each renewal. Prior-year SAVE and E-Verify affidavits are not accepted. Plan for a notary appointment before your renewal submission each year.

Changes you must report:

Business closure. Notify [email protected] immediately when your business discontinues operations. Failure to notify results in continued billing and tax obligations for a business you’re no longer running.

Change of ownership. A change of ownership requires a completely new application by the new owner. The certificate does not transfer. If you’re buying an existing Marietta business, apply for your own certificate before you begin operating.

Moving out of Marietta. Notify the Business License Division immediately. If you move to a new location that is still inside Marietta city limits, update your certificate information — the address on your certificate must match your operating address.

Monthly Excise Taxes

In addition to the annual Occupation Tax Certificate, Marietta businesses in certain categories are subject to monthly excise taxes:

Malt beverages (beer) — monthly excise tax on sales
Distilled spirits (liquor) — monthly excise tax on sales
Wine — monthly excise tax on sales
Hotel and motel accommodations — hotel/motel excise tax on room revenue
Rental vehicles — rental vehicle excise tax

These are separate from the annual occupation tax and are paid monthly. Contact [email protected] for the current excise tax rates and payment procedures.

Cobb County vs. Marietta — Quick Reference

Business Location	Apply With	Phone
Inside Marietta city limits	City of Marietta Business License Division	(770) 794-5520
Unincorporated Cobb County	Cobb County Business License Division	(770) 528-8410
Kennesaw city limits	City of Kennesaw	(770) 424-8274
Smyrna city limits	City of Smyrna	(770) 434-6600
Acworth, Powder Springs, Austell	Respective city offices	Varies
Not sure	Call either Marietta or Cobb County	Either will redirect you

Cobb County Business License Division address: 1150 Powder Springs St, Suite 400, Marietta, GA 30064.

State Requirements to Complete First

Before submitting your Marietta business license application, complete the following state-level steps:

Entity formation: File Articles of Organization (LLC) or Articles of Incorporation (corporation) with the Georgia Secretary of State at ecorp.sos.ga.gov. LLC: $100 online, $110 by mail. Annual registration: $60/year, due January 1–April 1. $25 late penalty after April 1. Administrative dissolution approximately 60 days after the deadline.

Georgia Secretary of State Corporations Division: 2 Martin Luther King Jr. Dr. SE, Suite 313, West Tower, Atlanta, GA 30334. Phone: (478) 207-2440.

EIN: Federal Employer Identification Number from irs.gov/ein. Free. Required on the business license application.

State sales tax registration: If your business sells taxable goods or services, register at the Georgia Tax Center (gtc.dor.ga.gov). Marietta’s total sales tax rate: 6.00% (4% state + 2% Cobb County) — one of the lowest combined rates in metro Atlanta.

E-Verify registration (if 11+ employees): Register at e-verify.uscis.gov. You’ll need your E-Verify company user number for the required affidavit. Free to register.

Additional Permits

Your Marietta business license covers the city’s occupation tax requirement. Additional permits and approvals may be needed:

Food service: Cobb and Douglas Public Health issues health permits for food service establishments. Contact: (770) 514-2300. A health permit is required before a restaurant, caterer, food truck, or any business handling food for sale can open.

Alcohol: Two separate licenses are required to sell alcohol in Marietta: a City of Marietta alcohol license (issued by the Business License Division with police background check) and a Georgia DOR alcohol license through the Georgia Tax Center (gtc.dor.ga.gov).

Building permits and C.O.: Building Permits Department at (770) 794-5651. Required for construction, structural modifications, changes of occupancy, or exterior signage changes.

State professional licenses: Many professions require a Georgia state license before Marietta will issue an Occupation Tax Certificate. Verify requirements at sos.ga.gov/professional-licensing.