Roswell Business License: March 15 Due Date, $100,000 Gross Receipts Exemption and $100 Administrative Fee

If you run a business inside Roswell, Georgia, you need a city occupation tax certificate, which the city calls its business license. It is not a state license, and the Secretary of State does not issue it. The city calculates it from your gross receipts, and you renew it every year. This guide covers the Roswell rules as they apply today: the March 15 due date, the gross receipts formula, the $100,000 exemption, the $100 administrative fee, and how to renew through the city's permitting portal.

The fact that trips up most owners is the location. Roswell licenses businesses inside the city limits of Roswell in Fulton County. If your premises, or your residence for a home-based business, sit inside the city, you pay Roswell. Fulton County does not license businesses inside Roswell.

Roswell at a Glance

• Issuer: City of Roswell, Finance, Business Registration, 38 Hill Street, Suite 120, Roswell, GA 30075
• Phone: 770-594-6235
• Email: [email protected]
• Hours: Monday to Friday, 8 a.m. to 5 p.m.
• Due date: March 15 each year
• Late penalty: 10 percent on renewals paid after March 15
• Expiration: All Roswell licenses expire December 31
• Gross receipts exemption: businesses reporting $100,000 or less in gross receipts
• Administrative fee: $100 for all businesses
• Tax cap: $85,000

Georgia Has No General State Business License

Georgia issues no general statewide business license. The Secretary of State issues none either, and the Department of Revenue sales tax registration is not a business license. Forming and running a business in Roswell usually involves three layers:

1. Register your entity with the Secretary of State. An LLC files Articles of Organization and a corporation files Articles of Incorporation. Each costs $110 in total ($100 fee plus $10 service charge), filed online or on paper. File through the Georgia Secretary of State eCorp portal at ecorp.sos.ga.gov, or read the Corporations Division overview at sos.ga.gov/corporations-division.
2. Register with the Georgia Department of Revenue. Register through the Georgia Tax Center at gtc.dor.ga.gov if you sell taxable goods or have employees. Sales tax registration there is free.
3. Get the local license and any activity permits. For most businesses in Roswell, that means the city occupation tax certificate. Regulated trades such as contractors, electricians and cosmetologists also need licenses from the state boards that oversee them.

Information on the Georgia Department of Revenue is available at dor.georgia.gov.

Who Issues the Local License

Georgia's local occupation tax certificate is authorized under O.C.G.A. Title 48, chapter 13. The city issues it for businesses inside city limits, and the county issues it for unincorporated areas. Georgia has 159 counties and about 537 cities and towns, and each sets its own formula, deadlines and prerequisites. More than half of Georgians live outside any city, so for them the county is the issuer. A business inside a city pays the city, not the county.

Roswell's rules control the Roswell license. If your business also operates in another city or county, check that issuer's own rules, due date and fees. Do not assume Roswell's dates or amounts apply elsewhere.

Due Date, Expiration and Late Penalty

The Roswell occupation tax is due March 15. All licenses expire December 31, so March 15 is the renewal deadline for the license year. A 10 percent penalty applies to renewals paid after March 15, so calendar the date well ahead of time.

The city mails a billing notice in December. If you do not receive one, contact Business Registration at 770-594-6235 rather than assuming you owe nothing. If the mailing address on file is out of date, update it with the city before the notice goes out.

New businesses must register and pay before opening. Each location needs its own certificate. If you open partway through the year, ask Business Registration how the first license is calculated.

How Roswell Calculates the Tax

The tax is your gross receipts multiplied by a rate that depends on your industry's NAICS sector, plus any fees that apply. Rates are stated per $1,000 of gross receipts. The table below comes from the city's schedule of rates effective January 1, 2023. Confirm the current schedule with Business Registration before you file, because rates can change.

Industry group (NAICS sectors)	Rate per $1,000 of gross receipts
Utilities	$0.70
Wholesale and retail trade	$0.90
Construction, manufacturing, transportation and warehousing, administrative and support services, accommodation and food services	$1.10
Agriculture, mining, information, education, health care and other services	$1.60
Finance and insurance, professional and technical services, arts and recreation	$1.80
Real estate and management of companies	$2.20

If your activity spans more than one sector, ask Business Registration which sector the city will apply before you file.

The $100,000 Gross Receipts Exemption

A business reporting $100,000 or less in gross receipts qualifies for the exemption. This is a gross receipts threshold, not a home business exemption. Any qualifying business can use it, whether it operates from a storefront, an office, a warehouse or a residence. Once gross receipts exceed $100,000, the exemption does not apply, and the rate table governs the calculation.

The exemption does not erase every charge. The $100 administrative fee applies to all businesses, including those that qualify. The exemption also does not settle the question of the $50 regulatory fee for an exempt commercial business, so confirm that point with Business Registration before you pay.

Fees on Top of the Tax

• $100 administrative fee: applies to all businesses.
• $50 non-refundable regulatory fee: applies to commercial businesses only.
• $12 per employee: applies to businesses with 100 or more full-time employees. Confirm with Business Registration whether the $12 applies to every employee or only to employees above 100.
• $85,000 cap: the occupation tax cannot exceed $85,000.

Worked Examples

These examples use the rates above. Your actual bill depends on the current schedule and on what Business Registration confirms for your business.

Wholesale distributor, $400,000 in gross receipts, commercial. Tax: 400 multiplied by $0.90 equals $360. Add the $100 administrative fee for $460. Add the $50 regulatory fee for $510. The result is before any employee fee.

Finance firm, $2,000,000 in gross receipts, commercial. Tax: 2,000 multiplied by $1.80 equals $3,600. Add the $100 administrative fee and the $50 regulatory fee for $3,750. The tax is well under the $85,000 cap.

Consulting business, $85,000 in gross receipts. This business qualifies for the exemption, so the gross receipts tax does not apply. The $100 administrative fee still applies. Confirm whether the $50 regulatory fee applies before you pay.

Professional Practitioners

Roswell's schedule lets professional practitioners choose between two methods. They may elect a flat $400 per practitioner, or they may pay based on gross receipts. A practitioner who chooses the gross receipts method also pays the $100 administrative fee. The $400 figure is part of Roswell's schedule. It is not a statewide rate.

The city's FAQ says to attach a list of practitioners at the location. Prepare that list before you submit your application or renewal.

Renewing Through the Roswell Permitting and Licensing HUB

Roswell is moving business license renewals and new applications to the Roswell Permitting and Licensing HUB. To renew:

1. Create a HUB account using the email address attached to your current license.
2. Complete the Business License Renewal Contact Information Form. The city asks for it so that each business has an email address on file.
3. Submit your renewal and pay the amount shown before March 15 to avoid the 10 percent penalty.
4. Call Business Registration at 770-594-6235 if your billing notice does not match your records.

If you cannot complete the HUB steps, contact Business Registration at [email protected]. Ask for the renewal path that fits your situation before the March 15 deadline.

Home-Based Businesses and Nonprofits

A home-based business still needs a Roswell license if the residence is inside city limits. The gross receipts exemption applies to home-based businesses that qualify. Home occupation rules are a zoning matter, so confirm them with Roswell Community Development before you apply. Do not rely on a summary of those rules from another source.

Nonprofits should ask Business Registration how the license applies to their activity. Do not assume that nonprofit status exempts you from the occupation tax or the fees.

Other Filings That Affect Your Roswell License

• Trade names (DBAs): file with the Clerk of Superior Court of the county where the business is chiefly carried on, not with the Secretary of State. Clerk fees are about $165 plus newspaper publication once a week for two weeks, so confirm the exact amount with your county clerk. Read the Secretary of State's business division FAQ at sos.ga.gov/page/business-division-faq.
• E-Verify: 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).
• Annual registration: LLCs and corporations also file an annual registration with the Secretary of State. Check the current fee and filing window at sos.ga.gov/corporations-division.
• Sales tax: if you sell taxable goods, register through the Georgia Tax Center. Confirm your sales tax obligations with the Department of Revenue at dor.georgia.gov.

Contact Business Registration

Questions about the Roswell license go to Finance, Business Registration, 38 Hill Street, Suite 120, Roswell, GA 30075. Call 770-594-6235 or email [email protected]. Office hours are Monday to Friday, 8 a.m. to 5 p.m. Before you call, have these ready:

• Your NAICS sector and estimated gross receipts for the year
• Whether you are a commercial business, a professional practitioner or a nonprofit
• Your full-time employee count
• Your location address, and your residence address if you run a home-based business

Important Notice

This guide is informational content, not legal or tax advice. Rates, fees, deadlines and forms can change, and the city's current schedule and HUB instructions control. For complex situations, such as multiple locations, mixed receipts, nonprofit status or questions about zoning, consult a qualified Georgia attorney or certified public accountant.