How to Get a Business License in Roswell, Georgia

Roswell’s Occupation Tax Certificate — What It Is

Roswell calls its business license an Occupation Tax Certificate. Every business operating within Roswell city limits must have one before opening — including home-based businesses, nonprofits (which register but are exempt from paying occupation tax), and out-of-state businesses with a Roswell location. Registration and payment must happen before you open, not after.

Business Registration Division (Finance Department): City Hall, 38 Hill St, Suite 120, Roswell, GA 30075 Phone: (770) 641-3727 (Resident and Business Services) Phone: (770) 594-6235 (Financial Services / Business Registration) Email: [email protected] or [email protected] Hours: Monday–Friday, 8:00 AM – 5:00 PM

Certificate expires: December 31 each year Renewal deadline: March 15 — two weeks earlier than most Georgia cities

The certificate is issued by the City of Roswell — a North Fulton municipality. Roswell is not the same jurisdiction as Fulton County. Businesses inside Roswell city limits deal with the City of Roswell for their business license, not Fulton County.

Step 1: Create an Account on the Permitting and Licensing HUB

In October 2025, Roswell launched a fully online business licensing system that replaced the previous paper-and-in-person process. All new applications, renewals, document uploads, and payments are handled through this platform.

How to access: Go to roswellgov.com and navigate to the Permitting and Licensing HUB.

Platform technology: Tyler Technologies. This is a widely used municipal technology platform. If you have previously used a Tyler-based permitting or licensing system in another Georgia city or county, your existing account credentials may work. One account manages multiple business licenses, permits, and applications — useful for business owners with multiple locations or multiple permits.

CRITICAL — do not submit a duplicate application if you already have an active Roswell business license. Submitting a new business license application when you already have an active one creates a duplicate record in the system, which creates billing and compliance problems. If you’re renewing, use the Renew function in your account (My Work → My Licenses → blue Renew button), not a new application.

In-person assistance is still available at City Hall, 38 Hill St, Suite 120. The city processes applications digitally even at the counter. If you prefer hands-on guidance, bring your own device and a Resident and Business Services Specialist will walk you through the process. If you don’t have a device, staff can assist on-site.

Step 2: Gather Required Documents

Upload all documents digitally through the HUB in PDF format. Have everything ready before you begin your application — incomplete applications pause the review process.

Required for every applicant:

Copy of applicant’s ID: Valid U.S. passport, Georgia driver’s license, or military ID. This serves as your identity verification and as the Secure and Verifiable Document for the SAVE affidavit requirement.

Notarized SAVE Affidavit: The Systematic Alien Verification for Entitlements affidavit is required under O.C.G.A. § 50-36-1. It verifies that you are lawfully present in the United States. The affidavit must be notarized — a signature alone is not legally sufficient. The notarized affidavit must include a Secure and Verifiable Document (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 Affidavit: Required under O.C.G.A. § 36-60-6. If you have 11 or more W-2 employees working 35 or more hours per week, you must provide your E-Verify company user number (4–6 digits, numerical only). The Occupation Tax Certificate will not be issued without the E-Verify number if you meet this threshold. Register at e-verify.uscis.gov if you haven’t already — registration is free and typically takes a few days to complete. If you have fewer than 11 qualifying employees, sign the exemption affidavit instead.

If applicable:

State professional license — attach a copy if your business type requires a Georgia state professional license
IRS Letter of Determination for nonprofits — confirms tax-exempt status under Section 501(c)(3) or another qualifying section

Important on affidavit renewal: Both the SAVE affidavit and the E-Verify affidavit must be submitted fresh at each annual renewal. Prior-year affidavits are not accepted for renewal.

Step 3: Understand the Tax Calculation

Roswell’s occupation tax uses a NAICS-code profitability ratio system applied to your gross receipts. This is different from a flat fee or a simple per-employee calculation. Understanding how it works helps you anticipate your tax bill and select the right NAICS code for your application.

How it works:

NAICS codes. The North American Industry Classification System assigns a numerical code to every type of business based on its primary economic activity. A bakery, a software development company, a plumbing contractor, and a commercial real estate firm all have different NAICS codes. Your NAICS code determines which profitability index applies to your business.

Profitability indices. Each NAICS code is paired with a profitability ratio — a number that reflects the expected profit margin for businesses in that industry. This reflects real economic differences between industries. A financial consulting firm keeps a higher percentage of each revenue dollar as profit than a restaurant does. The profitability index captures this difference.

The calculation: Your annual gross receipts × the profitability ratio for your NAICS code = the tax assessment before fees. Administrative and regulatory fees are then added on top.

Why this matters: Two businesses with identical gross receipts but different business types pay different occupation taxes. A technology consulting firm and a grocery store both doing $600,000 per year in revenue will pay very different amounts — the consulting firm pays more per dollar of revenue because its profitability index is higher. The system taxes the business’s earning power, not just its top-line revenue.

The Schedule of Rates at roswellgov.com lists every NAICS code, its profitability ratio, and the corresponding tax rate. Before you apply, look up your NAICS code in this document. If you’re unsure which NAICS code applies to your specific business, contact Business Registration at (770) 594-6235 for guidance. Using the wrong code — particularly underreporting a higher-margin business as a lower-margin one — creates a compliance issue.

Employee count threshold: The employee count only factors into the calculation at 100 or more employees. If your business has fewer than 100 employees — which describes the overwhelming majority of Roswell small businesses — your occupation tax is entirely based on the gross receipts and profitability ratio calculation. No additional per-head charge applies. This is one of the most small-business-friendly thresholds in North Fulton County.

Administrative and regulatory fees are added on top of the profitability-adjusted gross receipts calculation. Review the Schedule of Rates at roswellgov.com for the current fee amounts.

Professional practitioners — flat fee alternative:

State-licensed professionals under O.C.G.A. § 48-13-9(c) can pay a flat $400 per licensed practitioner per year instead of the gross receipts calculation. Eligible professionals include lawyers, CPAs, doctors, dentists, optometrists, chiropractors, architects, licensed engineers, land surveyors, and others holding a current Georgia state professional license.

The election is made annually. There is no requirement to use the same method year after year. If your gross receipts change significantly, recalculate each year to determine whether the flat fee or the calculated rate is more favorable.

For a multi-practitioner firm — say, a law firm with four licensed attorneys — multiply $400 by four for a $1,600 total flat fee, plus any administrative and regulatory fees.

Nonprofits: Nonprofits must register but do not pay occupation tax. Submit your IRS Letter of Determination with your application.

Step 4: Submit Your Application and Pay

Online through the Permitting and Licensing HUB (preferred method): Access through roswellgov.com. Upload your documents in PDF format, complete the application fields, and pay online.

In person at City Hall: 38 Hill St, Suite 120. The city processes applications digitally — bring your own device if possible.

Payment options:

Online at roswellpay.com:

Credit/debit card: 3% surcharge
eCheck: $1.50 flat fee — the lowest-cost electronic payment option

In person at City Hall (38 Hill St, Suite 120):

Cash
Check
Credit/debit card: 3.65% service fee or $2.50 minimum

By phone at (770) 594-6235:

Credit/debit card with service fee

For businesses with larger occupation tax bills, the eCheck option through roswellpay.com offers meaningful savings compared to credit card payments. A $500 tax bill paid by credit card online incurs a $15 surcharge; the same payment by eCheck costs $1.50.

Renewal — March 15 Deadline (Earlier Than Most Georgia Cities)

The March 15 deadline is the single most important operational date for Roswell business owners. It catches people off guard every year because most Georgia cities — including Atlanta, Sandy Springs, Alpharetta, and Marietta — use a March 31 or April 1 renewal deadline. Roswell is two full weeks earlier.

Certificate expires: December 31 Renewal payment due: March 15 Late penalty: 10% of the renewal amount, applied immediately after March 15. There is no grace period.

Billing process: In December of each year, the city mails a billing notification to every registered business. This notification includes the Schedule of Rates and renewal instructions for calculating your occupation tax for the upcoming year. The December mailing is your reminder — take action on it promptly.

If you don’t receive a December notification: Contact (770) 594-6235 or [email protected] before March 15. The absence of a mailed notification does not extend your deadline or reduce the late penalty. The March 15 date applies regardless of whether you received the notification.

How to renew through the HUB:

Log in to your account at the Roswell Permitting and Licensing HUB (roswellgov.com)
Go to My Work
Select My Licenses
Click the blue Renew button next to your certificate
Complete the renewal information and pay

Fresh affidavits required at renewal: Both the SAVE affidavit (notarized) and the E-Verify affidavit must be submitted fresh with each annual renewal. Schedule your notary appointment in advance — don’t wait until March 14.

Changes, Transfers, and Closures

The Occupation Tax Certificate is NON-TRANSFERABLE.

This is a critical point for anyone buying or selling an existing Roswell business. The certificate belongs to the owner who applied for it. It cannot be transferred, sold, or inherited with the business.

Buying an existing Roswell business: You cannot use the previous owner’s certificate. Apply for your own Occupation Tax Certificate as a new business owner before you begin operating. Do not assume the seller’s certificate covers a transition period — it becomes void upon the ownership change.

Ownership change while you already hold a license: The existing certificate becomes void. The new owner submits a fresh application through the HUB.

Business location change: Do not submit a new business license application for a location change. Instead, submit a Change of Information Form through the HUB or available at roswellgov.com. A location change triggers a review by the Fire Department and Planning and Zoning Division at the new address before the change is confirmed. Operating at a new address before the Change of Information Form is processed creates a compliance issue.

Business closure: Submit the Final Business Closure Form through the HUB or at roswellgov.com. All outstanding occupation tax must be paid in full before your account can be closed. This is not optional — failing to formally close your account results in continued annual billing. Roswell’s occupation tax billing is automated, and if your account stays open, you will receive invoices and eventually collection notices for a business you’ve stopped operating.

All forms — Change of Information and Final Business Closure — are available through the Permitting and Licensing HUB and at roswellgov.com.

Zoning and Home-Based Business Restrictions

Commercial locations: Verify zoning compliance with Roswell’s Planning and Zoning Division before applying. Your intended business use must be permitted under the zoning designation for your specific address. New commercial tenants may also need a Certificate of Occupancy from Community Development before the business license is issued.

Home-based businesses — specifically prohibited uses: Roswell’s zoning code identifies certain business types that may not operate from a residential address within city limits. These are not gray areas — these specific categories are prohibited:

Auto repair and painting
Restaurants or food service establishments of any kind
Animal hospitals or kennels
Funeral homes
Retail or wholesale shops open to customers at the residence
Machine shops
Personal service establishments (hair salons, nail salons, spas, massage therapy studios)
Special event facilities
Lodging services

If your business type does not appear on this list, a home occupation may be eligible — but verify with the Planning and Zoning Division before submitting your application. Additional restrictions beyond this published list may apply, and zoning rules are subject to change.

HOA compliance: Roswell’s residential neighborhoods have a high concentration of HOA-governed communities. Many HOAs restrict commercial activity more broadly than city zoning rules. A city permit does not override an HOA restriction. Verify compliance with your HOA, landlord, or property management company before applying for any business license.

Additional Permits and State Requirements

State entity formation: File Articles of Organization (LLC) or Articles of Incorporation (corporation) with the Georgia Secretary of State at ecorp.sos.ga.gov before applying for the city license. LLC: $100 online, $110 by mail. Annual registration: $60/year, due January 1–April 1. $25 late penalty after April 1.

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 application.

State sales tax registration: Register at the Georgia Tax Center (gtc.dor.ga.gov) if you sell taxable goods or services. Sales tax in Roswell: 7.75% (4% state + 3% Fulton County + 0.75% special district).

E-Verify registration (if 11+ employees): Register at e-verify.uscis.gov before applying. Your E-Verify company user number (4–6 digits) is required on the affidavit.

Food service: Fulton County Board of Health permit required for any business preparing or handling food for sale. This is a county-level requirement separate from the city license, administered by Fulton County Environmental Health.

Alcohol: Two licenses required to sell alcohol in Roswell: a City of Roswell alcohol license (from the city) and a Georgia DOR alcohol license through the Georgia Tax Center (gtc.dor.ga.gov). Both must be in place before you sell alcohol.

Building permits: Contact Roswell Community Development for building permit requirements if you’re modifying a commercial space, installing signage, or making structural changes. A Certificate of Occupancy may be required before the business license is issued for new commercial tenants.

State professional licenses: Many professions require a current Georgia state license before Roswell will issue an Occupation Tax Certificate. Verify requirements through the Georgia Secretary of State’s professional licensing division at sos.ga.gov/professional-licensing.

Quick Reference

Item	Detail
Certificate name	Occupation Tax Certificate
Contact	(770) 641-3727 or (770) 594-6235
Application	Roswell Permitting and Licensing HUB at roswellgov.com
In-person	38 Hill St, Suite 120, Roswell, GA 30075
Required before	First day of business
Tax method	Gross receipts × NAICS profitability ratio
Employee threshold	Only factors in at 100+ employees
Professional flat fee	$400 per licensed practitioner
Renewal deadline	March 15 (not March 31 — two weeks earlier)
Late penalty	10% after March 15
Online payment	roswellpay.com — 3% credit card, $1.50 eCheck
Non-transferable	Yes — new owner must apply for new certificate