How to Get a Business License in Sandy Springs, Georgia
Sandy Springs’ Occupation Tax Certificate — What It Is
Sandy Springs calls its business license a “Business Occupational Tax Certificate.” If you’ve been searching for a “Sandy Springs business license” or “Sandy Springs occupation tax,” this is the document. Same legal requirement, same certificate.
The Business Occupational Tax Certificate is required for ALL businesses operating within Sandy Springs city limits — including home-based businesses and out-of-state businesses that have a Sandy Springs location. The certificate is administered by the City of Sandy Springs Revenue Department.
Key facts:
- Must apply within 30 days of starting business
- Certificate expires December 31 each year
- Payment grace period until March 31 (for renewals)
- Must be displayed at the business location
- Not transferable between owners — new owner must apply fresh
Contact: Revenue Desk: City Hall, by appointment only, Monday through Thursday, 7:30 AM – 4:00 PM Starting August 1, 2025: also accepted at Municipal Complex, 620 Morgan Falls Rd Phone: (770) 730-5600 (main) / (770) 206-2075 (Revenue direct) Email: [email protected]
Jurisdiction: Sandy Springs is a city within Fulton County. If your address is inside Sandy Springs city limits, you deal with Sandy Springs for your business license — not Fulton County. If your address is in unincorporated Fulton County, you deal with Fulton County instead.
Step 1: Check If You Need a Certificate of Occupancy
Commercial locations: You may need a Certificate of Occupancy (C.O.) from the Sandy Springs Permits Department before you can apply for a business license.
The C.O. confirms that your commercial space is legally approved for your intended business use under Sandy Springs’ building and zoning codes. You cannot skip this step if it applies to you — the Revenue Department will not issue an Occupation Tax Certificate for a commercial location that lacks a required C.O.
Home-based businesses: No C.O. required. You still need an Occupation Tax Certificate, but the C.O. requirement does not apply.
What to do: Contact Sandy Springs Community Development for zoning verification before signing a lease. Verify whether a C.O. is required before committing to a space.
Step 2: Download and Complete the Application
Download the new business license application from sandyspringsga.gov, or pick it up in person at City Hall.
Information required on the application:
- Business name and physical location
- Nature of business and NAICS code classification
- Federal tax ID (EIN) and Georgia state tax ID
- Number of employees (full-time and part-time)
- Owner name and address
- Prior-year gross receipts (or estimated gross receipts for new businesses)
The 30-day deadline: Your 30-day clock starts on your first day of business operations in Sandy Springs. Missing this deadline triggers a 10% penalty plus 1.5% monthly interest — the same penalty as the annual renewal late penalty. Apply on or before Day 30.
Step 3: Prepare Required Affidavits
Two affidavits are required with every Sandy Springs business license application. Both must be current year — affidavits from a prior year are not accepted.
SAVE Affidavit (Systematic Alien Verification for Entitlements) Verifies your lawful presence in the United States, as required under O.C.G.A. § 50-36-1. Requirements:
- Must be notarized
- Must include a Secure and Verifiable Document: driver’s license, U.S. passport, permanent resident card, or other qualifying document
E-Verify Affidavit Required under O.C.G.A. § 36-60-6.
- If 11 or more W-2 employees working 35 or more hours per week: you must provide your E-Verify user number. This is a 4–6 digit numerical code (numbers only, no letters).
- The certificate WILL NOT be issued without the E-Verify number if you have 11+ qualifying employees. This is not a matter of preference — it is a hard stop in the processing.
- If fewer than 11 qualifying employees: sign and submit the exemption affidavit instead.
- Must be signed by the business owner or employee — NOT by an outside bookkeeper or accountant.
Free notary service: Sandy Springs City Hall provides free notary service for business license affidavits during your appointment. This is a genuine convenience — you don’t need to find a separate notary before your visit. Schedule notarization during your City Hall appointment.
Step 4: Calculate Your Occupation Tax
Sandy Springs uses a multi-factor occupation tax calculation. The tax is not a simple flat percentage of revenue. Here is how it works:
The formula: Total gross receipts × profitability ratio for your industry (NAICS code) + (number of employees × $13.00) + flat base tax
The profitability ratio is derived from national IRS and Office of Management and Budget (OMB) data for your industry. High-margin industries have higher profitability ratios and therefore pay more on identical gross receipts. Capital-intensive industries with thin margins pay less.
The Schedule of Rates: The city publishes a Schedule of Rates at sandyspringsga.gov that maps NAICS codes to profitability ratios and tax rates. Before calculating your obligation, locate your NAICS code and find the corresponding profitability ratio in the schedule.
What this means in practice: A management consulting firm and a steel fabrication shop with identical gross receipts pay different occupation taxes because their profitability ratios are different. The consulting firm — with its high margins — pays more. The steel fabricator — with thin margins on high-cost materials — pays less. The formula is more complex than a flat rate, but it’s arguably fairer.
8% discount: An 8% discount is applied to the base calculation on line BB of the renewal form.
Per-employee charge: $13.00 per employee is added to the base calculation.
Professional practitioners: State-licensed professionals — lawyers, physicians, CPAs, architects, engineers, dentists, and others — can elect a flat $400 per licensed practitioner per O.C.G.A. § 48-13-9(c). This replaces the gross-receipts calculation entirely for each licensed practitioner. The election must be made annually.
Insurance companies: Flat $150 per company.
For new businesses: Use estimated gross receipts for your first year. You will true up in subsequent renewal years using actual figures.
Step 5: Submit and Pay
In person: City Hall (by appointment), Monday through Thursday, 7:30 AM – 4:00 PM Starting August 1, 2025: Municipal Complex at 620 Morgan Falls Rd also accepts applications
By mail: Checks or money orders made payable to City of Sandy Springs. Mail to City Hall.
Online payment options:
- Credit or debit card: 5% surcharge applies. On a $1,000 tax bill, the surcharge adds $50. On a $5,000 bill, it adds $250. The surcharge is real — factor it into your budgeting.
- eCheck: flat $5.00 fee. Transaction limit: $8,000 per transaction. For large tax bills, eCheck is significantly cheaper than credit card.
Processing time: Approximately 7–10 business days for new applications. Do not begin operations while your application is pending if you haven’t yet started. If you have already started (and applied within 30 days), you are covered once the application is on file.
Incomplete applications will not be processed. The Revenue Department will reject or return incomplete submissions. Double-check that all documents are included before submitting.
Renewal and Penalties
Certificate expiration: December 31 each year.
Renewal payment deadline: March 31 of the following year. This grace period means you can operate in January, February, and March on the prior year’s certificate while preparing your renewal.
After March 31:
- Late penalty: 10% of tax owed
- Late interest: 1.5% per month of tax owed
- Both the penalty and interest accumulate — a certificate that’s two months late carries both the 10% penalty and 3% in monthly interest
Renewal applications are mailed to registered businesses in December. An interactive online renewal system with tax calculation is available through sandyspringsga.gov.
Both affidavits (SAVE and E-Verify) must be resubmitted fresh with each renewal. Prior-year affidavits are not accepted.
Location changes: If you change your physical business location within Sandy Springs, a $50 transfer fee applies.
Additional Permits
Food service and restaurants: Fulton County Board of Health permit required — separate from and in addition to the city business license. Contact Fulton County Board of Health for food service permit requirements.
Alcohol: Sandy Springs city alcohol license plus a Georgia DOR state alcohol license through the Georgia Tax Center (gtc.dor.ga.gov). Two separate processes. The Georgia state alcohol license became mandatory in January 2022.
Background checks: Sandy Springs Police Department, 7840 Roswell Rd, Building 301. $31 fee for a criminal history report. Required for certain license types including alcohol-related businesses.
State contractor licenses: Required for regulated construction trades — issued by the state, not the city.
Healthcare professionals: Georgia state professional license required before the city can issue an Occupation Tax Certificate for licensed-profession businesses.
Understanding the Profitability Ratio System
The profitability ratio is the core differentiator of Sandy Springs’ occupation tax calculation, and it’s worth understanding before you estimate your tax obligation.
The city uses profitability ratios derived from national IRS and U.S. Office of Management and Budget (OMB) data. Each ratio represents the expected profit margin for a given industry, expressed as a fraction of gross receipts. High-margin industries have higher ratios; low-margin industries have lower ratios.
Why this matters: Two businesses with identical gross receipts in different industries pay different occupation taxes. A management consulting firm with $500,000 in revenue and a 30% profit margin pays more than a staffing agency with $500,000 in revenue and a 5% margin. The calculation is designed to approximate the ability to pay — which is why the city uses it instead of a flat percentage of gross receipts.
How to find your ratio: Locate your NAICS code (North American Industry Classification System code) for your primary business activity. The city’s Schedule of Rates maps each NAICS code to a profitability ratio. The Schedule of Rates is available at sandyspringsga.gov. If you’re unsure of your NAICS code, the U.S. Census Bureau provides a free lookup tool at census.gov/naics.
For new businesses: Use estimated gross receipts for your first-year application. In subsequent years, you’ll use actual prior-year gross receipts from your business tax returns or financial statements.
The 30-Day Deadline in Practice
The 30-day application window is stricter than most Georgia cities, which often give new businesses more latitude. Here is what the 30-day clock means operationally:
- Day 1 is the first day you conduct any business activity in Sandy Springs — this includes accepting a client, making a sale, providing a service, or operating from a Sandy Springs location. It does not require you to have revenue.
- Day 30 is your deadline to have the application submitted to the Revenue Department.
- After Day 30: 10% penalty on the tax owed, plus 1.5% per month in interest.
The practical implication: don’t treat the Occupation Tax Certificate as something you get after you open. It’s something you apply for before or simultaneously with opening — or at most within the first few weeks. If you’ve been operating for more than 30 days without applying, contact the Revenue Department immediately. Penalties stop accruing once the application is received and processed.
SAVE and E-Verify — The Georgia Compliance Layer
Both affidavits are Georgia statutory requirements that apply regardless of the city. They are not Sandy Springs-specific requirements — they apply to every business license applicant in every Georgia municipality.
SAVE Affidavit (O.C.G.A. § 50-36-1): Verifies lawful US presence. Must be notarized. Must be accompanied by a Secure and Verifiable Document. Must be resubmitted fresh each year — prior-year affidavits not accepted.
E-Verify (O.C.G.A. § 36-60-6): For employers with 11+ W-2 employees working 35+ hours per week, federal E-Verify registration is required and the user number must appear on the affidavit. The Sandy Springs Revenue Department will not issue a certificate without this number if you meet the threshold. Register at e-verify.uscis.gov — registration is free and typically takes one business day.
Sandy Springs City Hall provides free notary service for these affidavits during your scheduled appointment. This is a practical convenience — especially useful for new business owners who don’t yet have a relationship with a bank or notary office.
Quick Reference
| Item | Detail |
|---|---|
| Certificate name | Business Occupational Tax Certificate |
| Issuing office | Revenue Department, City of Sandy Springs |
| Revenue Desk phone | (770) 206-2075 |
| Main call center | (770) 730-5600 |
| [email protected] | |
| Application deadline | Within 30 days of starting business |
| Tax method | Gross receipts × profitability ratio + employees × $13 + base |
| Professional option | $400 flat per licensed practitioner |
| Payment — credit card | 5% surcharge |
| Payment — eCheck | $5.00 flat fee (max $8,000/transaction) |
| Renewal deadline | March 31 |
| Late penalty | 10% + 1.5%/month after March 31 |
| Certificate expires | December 31 |
| Location change fee | $50 transfer fee |
| Free notary | Available at City Hall during appointment |