How to Start a Business in Marietta, Georgia
Why Marietta for Your Business
Marietta is the county seat of Cobb County — one of Georgia’s top three counties by economic output — and sits at an intersection of industries that few mid-sized Georgia cities can match: defense manufacturing, healthcare, and higher education. If you’re starting a business here, you’re entering a market shaped by decades of federal contract spending, a major health system headquarters, and a university pipeline feeding both talent and consumer demand.
Here’s what you need to understand about Marietta’s business environment before you start.
Population and position. Marietta has approximately 63,100 residents and serves as the governmental and commercial center of Cobb County, which is home to more than 30,000 businesses and ranks among Georgia’s most economically active counties. The city’s I-75 corridor location puts Atlanta 20 minutes south and Chattanooga 90 minutes north — a position that supports logistics, distribution, and businesses that serve the broader North Georgia market.
Lockheed Martin Aeronautics. Lockheed Martin’s Marietta facility manufactures the C-130J Super Hercules transport aircraft and F-35 Lightning II components. This facility employs thousands of people directly and generates an extensive subcontracting ecosystem — engineering services, precision manufacturing, quality assurance, IT support, logistics, staffing, and professional services firms that exist specifically to support the defense supply chain. Dobbins Air Reserve Base, adjacent to the Lockheed facility, adds another layer of military-related economic activity and demand. If you can service a major aerospace manufacturer or a military installation, Marietta’s position in the defense ecosystem is a genuine market advantage.
WellStar Health System. Headquartered in Marietta, WellStar is the largest healthcare system in Georgia. Its presence creates sustained demand for healthcare-adjacent businesses — medical staffing, healthcare IT, revenue cycle management, medical supply, pharmaceutical services, billing and coding, and the professional services ecosystem that surrounds any major healthcare employer of that scale. The Marietta area also benefits from WellStar Kennestone Hospital, one of the most active hospitals in the metro.
Kennesaw State University. KSU enrolls approximately 47,000 students across its Marietta and Kennesaw campuses, ranking it among the largest universities in the Southeast by enrollment. That scale creates a talent pipeline for employers recruiting college graduates and a consumer base for retail, food service, student services, and businesses catering to young professionals.
Marietta Square. The city’s historic downtown square is a consistently thriving small-business district. Restaurants, boutiques, galleries, specialty retailers, and professional service businesses operate in a walkable, event-friendly setting that draws consistent foot traffic from across Cobb County. The Square holds a weekly farmers market, outdoor concerts, festivals, and seasonal events that drive sustained consumer engagement. For independent operators in food, beverage, retail, or arts, the Square is one of metro Atlanta’s most accessible and proven small-business markets.
The sales tax advantage. The total sales tax rate in Marietta is 6.00% — 4% state base plus 2% Cobb County. No additional city or special district tax applies. Compare this to 7.75% in Sandy Springs and Alpharetta, and 8.9% in Atlanta. For any business where customers bear the sales tax — retail, restaurants, service businesses with taxable revenues — this difference is real money. A retailer doing $500,000 per year in taxable sales saves customers $8,750 in tax annually compared to the same business in Alpharetta. Lower rates support higher transaction volumes and make price-sensitive consumers more willing to buy.
No local income tax. Georgia has a flat state income tax of 5.19% for 2025, dropping to 5.09% for 2026 under HB 111. Corporate income tax: 5.75%. No city or county income tax anywhere in Georgia — Marietta included.
Infrastructure and accessibility. Cobb Galleria Centre and the Cobb International Convention Center provide major event and convention infrastructure just west of the city. The I-75 and I-285 interchange is 10 minutes south. The COBB community transit system connects Marietta to the broader metro.
Choose Your Business Structure
LLC is the standard choice for most Marietta startups. It provides personal liability protection without the formality burden of a corporation. Filing fee: $100 online at ecorp.sos.ga.gov (Georgia Secretary of State Corporations Division), or $110 by mail. Annual registration: $60/year ($50 fee + $10 mandatory service fee, effective September 6, 2025), due between January 1 and April 1. Late penalty after April 1: $25. Administrative dissolution after approximately 60 days past the deadline (around June 1 each year).
Sole proprietorship requires no Georgia state filing unless you’re operating under a trade name (DBA). If you use a business name other than your legal name — “Marietta Home Repairs” rather than “John Smith” — register the DBA with the Cobb County Superior Court Clerk. No filing fee for the entity itself, but no liability protection either: if the business is sued, your personal assets are exposed.
Corporation has the same filing fees as an LLC ($100 online) but adds ongoing formalities: annual meetings, board minutes, shareholder records, and stricter governance requirements. Justified primarily for businesses seeking outside equity investment, pursuing certain government contract structures, or with specific tax-planning needs. Consult a CPA or business attorney before choosing a corporation over an LLC.
S-Corp election is a federal tax classification, not a state entity type. Filed with the IRS on Form 2553. An S-Corp election can be applied to an existing LLC or C-Corp. It allows business income to pass through to owners as distributions rather than wages, which reduces self-employment tax on those distributions when structured correctly. This is a tax strategy decision that requires CPA guidance — the benefit only exists if you’re paying yourself a reasonable salary and taking additional profit as distributions.
Defense contractors. If you’re forming an entity to pursue government contracts — as a subcontractor to Lockheed Martin or a prime contractor with the federal government — consult an attorney familiar with federal contracting requirements. Entity structure can affect bonding capacity, contract eligibility under small business set-aside programs, and accounting system requirements. Both LLCs and S-Corps are commonly used in defense subcontracting, but the details matter.
Register Your Business with Georgia
Georgia Secretary of State eCorp portal: ecorp.sos.ga.gov — This is where you file your Articles of Organization (LLC) or Articles of Incorporation (corporation). Processing: 5–12 business days standard. Expedited processing: $100 for 2-day, $250 for same-day.
Georgia Secretary of State Corporations Division: 2 Martin Luther King Jr. Dr. SE, Suite 313, West Tower, Atlanta, GA 30334. Phone: (478) 207-2440.
Name reservation: $25 (optional — Georgia does not require name reservation before filing your formation documents). You can check name availability at no charge through the eCorp portal.
Georgia Tax Center (gtc.dor.ga.gov): Register here for Georgia sales tax if you sell taxable goods or services. Register for employer withholding if you have employees. The Georgia Tax Center handles both, as well as corporate income tax registration.
Sales tax rate in Marietta: 6.00% — 4% state base plus 2% Cobb County. No city-level or special district tax. This is one of the lowest combined sales tax rates in metro Atlanta and represents a meaningful competitive advantage for businesses where customers bear the sales tax cost.
EIN (Federal Employer Identification Number): Free at irs.gov/ein. Typically issued instantly online. Required on your City of Marietta business license application and needed to open a business bank account.
City of Marietta vs. Cobb County — Know Your Jurisdiction
This is the single most important threshold question for any Marietta-area business owner, and getting it wrong means filing with the wrong office.
Marietta is a city within Cobb County. Cobb County has six incorporated cities: Marietta, Kennesaw, Acworth, Smyrna, Powder Springs, and Austell. Everything else in the county is unincorporated. Your specific business address determines which jurisdiction issues your business license — not your mailing address, not your zip code, and not what the address sounds like.
Inside Marietta city limits → City of Marietta Business License Division. This guide covers that process.
In unincorporated Cobb County → Cobb County Business License Division: 1150 Powder Springs St, Suite 400, Marietta, GA 30064 Phone: (770) 528-8410
In another Cobb County city (Kennesaw, Smyrna, Acworth, Powder Springs, Austell) → That city’s licensing office. Each incorporated city handles its own business licensing.
The mailing address trap. The zip codes 30060, 30062, 30064, 30066, 30067, and 30068 all carry “Marietta, GA” as the mailing address but encompass areas inside Marietta city limits, areas inside other Cobb cities, and areas in unincorporated Cobb County. Having a “Marietta, GA” address on your lease or bank statement does not mean you’re inside Marietta city limits.
When in doubt: Call (770) 794-5520 (City of Marietta Business License Division) or (770) 528-8410 (Cobb County Business License Division) and give them your exact street address. Both offices deal with this question regularly and will confirm your jurisdiction.
Get Your Marietta Occupation Tax Certificate
Every business within Marietta city limits must have a current City of Marietta business license — also referred to as an Occupation Tax Certificate — before opening for business.
Business License Division: P.O. Box 609, Marietta, GA 30061-0609 Phone: (770) 794-5520 Email: [email protected]
The dual-calculation method. This is Marietta’s defining characteristic compared to other Georgia cities. Your occupation tax is calculated two ways: (1) by gross receipts using the city’s tax table, and (2) by number of employees. You pay whichever calculation produces the higher amount.
Most Georgia cities use one method or the other. Marietta uses both and charges the maximum. Here’s what that means in practice:
- A solo consulting firm with $400,000 in annual revenue and zero employees will likely pay more under the gross receipts calculation.
- A staffing company with $150,000 in revenue and 25 employees may pay more under the employee count calculation.
- A retail shop with $1.2 million in revenue and 8 employees — run both calculations and see which is higher.
The application includes a worksheet to run both calculations. You need accurate figures for both gross receipts and employee count before you submit. If you’re a new business without prior-year gross receipts, use a reasonable estimate based on your projected revenue.
Typical fees for small businesses. For businesses with gross receipts under $100,000 and no employees: typically $90–$100 depending on tax classification.
Professionals. State-licensed professionals can choose between the flat $400 per licensed practitioner per year or the calculated rate — whichever is more favorable. This election is made annually. Lawyers, CPAs, doctors, architects, engineers, and other state-licensed professionals qualify under O.C.G.A. § 48-13-9(c). A multi-practitioner firm multiplies $400 by the number of licensed practitioners.
Required documents:
- Completed application form (available at mariettaga.gov or Business License Division)
- Notarized SAVE Affidavit (Affidavit Verifying Status) — verifies lawful presence in the US under O.C.G.A. § 50-36-1. Must be notarized. Must include a Secure and Verifiable Document
- E-Verify Private Employer Affidavit — 11 or more employees working 35+ hours per week: must provide E-Verify user number. Fewer than 11 employees: sign the exemption affidavit
- Home-Based Business Acknowledgement Form — required if operating from a residence within Marietta city limits
- Copy of photo ID: driver’s license or passport
- State professional license copy if applicable
Four-department review. Every new business license application in Marietta is reviewed by four departments: Business License, Fire Department, Planning and Zoning, and Building Permits. This process takes longer than cities with single-department approval. Plan accordingly — apply well before your intended opening date.
Alcohol, pawn shops, transient vendors. These business types require an additional background check by the Marietta Police Department before a license is issued. Contact: [email protected].
Payment. Online via Visa or MasterCard through the Cobb County Citizen Access portal (a shared platform between City of Marietta and Cobb County), or in person/by mail with check or money order payable to City of Marietta.
Zoning and Permits
Planning and Zoning Department: (770) 794-5669 Verify zoning compliance before applying for a business license. Your intended business use must be permitted under the zoning designation for your specific address. Even if a prior business operated at the same location, your use may require separate verification.
Building Permits Department: (770) 794-5651 Required for any construction, structural modifications, changes of occupancy use, or exterior signage. If you’re building out a new commercial space, permits must be pulled and a Certificate of Occupancy (C.O.) obtained before you open.
Fire Department: (770) 794-5466 Fire code compliance is reviewed as part of the new business license application process (one of the four departments). For businesses with hazardous materials, high occupancy loads, or special fire suppression requirements, pre-application consultation with the Fire Department is advisable.
Home-based businesses. Complete the Home-Based Business Acknowledgement Form and include it with your business license application. Standard home occupation restrictions apply: no commercial customer traffic beyond what residential zoning allows, no exterior commercial signage, restrictions on on-site employees.
Open a Business Bank Account
Open a dedicated business bank account before you receive any business revenue. Commingling personal and business finances creates tax complications and can undermine the liability protection provided by an LLC — courts have held that owners who mix finances lose the “corporate veil” that separates personal assets from business liabilities.
Bring to the bank:
- EIN letter from the IRS
- Georgia Secretary of State formation documents (Articles of Organization or Articles of Incorporation)
- City of Marietta Occupation Tax Certificate
- Government-issued photo ID
Local options: Truist, Synovus, Wells Fargo, and Community Bank have multiple branches in the Marietta Square area and along the I-75 corridor. Synovus is a Georgia-headquartered bank with established small business relationships throughout Cobb County. For defense and government contractors, some community banks have specific programs for businesses that need contract bonding support or government payment processing.
Business Resources in Marietta
Cobb Chamber of Commerce (cobbtechamber.org): One of the largest chambers in Georgia. Strong advocacy, a member directory of thousands of Cobb County businesses, regular networking events, and direct connections to the major employers — including Lockheed Martin and WellStar — that anchor the county’s economy. Worth joining if you’re targeting B2B clients in the defense, healthcare, or corporate sector.
Cobb County SBDC at Kennesaw State University: Free business consulting, business plan review, financial projections, and workshops through the Small Business Development Center. KSU’s SBDC advisors have specific familiarity with the industries that dominate Cobb County — defense, healthcare, manufacturing, and professional services. No-cost consulting makes this accessible to startups at any stage.
SCORE Cobb: Free one-on-one mentoring from experienced business owners and retired executives through the SCORE Foundation’s Cobb chapter. Mentors with defense contracting, healthcare, and corporate backgrounds are available given Cobb County’s industry mix.
Cobb Travel and Tourism (cobbtravelandtourism.com): Hospitality and tourism businesses in Marietta have specific resources through Cobb Travel and Tourism. The Cobb Galleria Centre and the county’s convention infrastructure attract event traffic that supports hotel, restaurant, and service businesses in the area.
Marietta Business Association: A local merchants and business owners network focused on the Marietta Square area and downtown businesses. Relevant for retail, restaurant, and service businesses targeting the Square’s foot traffic and community events.
Georgia Tax Center (gtc.dor.ga.gov): All state tax registration — sales tax, employer withholding, and corporate income tax.
What to Expect After You Apply
Timeline. New Marietta business license applications go through four-department review: Business License, Fire, Planning and Zoning, and Building Permits. This process takes longer than in single-department cities. Apply at least two to three weeks before your target opening date, and follow up with (770) 794-5520 if you haven’t received a decision within two weeks.
Renewal deadline: March 31. The Business License Division mails renewal notices to all registered businesses before the deadline. If you don’t receive a notice, contact [email protected] proactively — the absence of a notice does not extend your deadline.
Late submissions are subject to penalties and interest. The renewal process requires fresh SAVE and E-Verify affidavits each year.
Business closures and moves. Notify the Business License Division immediately if your business discontinues operations or moves out of Marietta. Failure to notify results in continued tax billing and can create an obligation for taxes on a business you’re no longer operating. For businesses that sell malt beverages, distilled spirits, wine, hotel or motel accommodations, or rental vehicles, monthly excise taxes also apply — contact [email protected] for the excise tax schedule.