Statesboro Business License: Tax and License Office, December 31 Expiry and Zoning Certificate First
If you plan to open or run a business in Statesboro, the document most people call a business license is the city's occupation tax certificate. The City of Statesboro issues it through the Tax and License Office, and it expires every December 31. The order of steps matters: get your zoning certificate and address approval before you file the application, and renew before the calendar year closes. This guide covers the Statesboro GA business license process inside Bulloch County, the renewal calendar, and the alcohol license deadline that comes before the December 31 date.
This guide is informational content, not legal or tax advice. Fees and deadlines change, so confirm every figure with the office named below before you pay or file. If your ownership, lease, or tax situation is complicated, talk with a qualified attorney or CPA before you commit to a structure.
Georgia has no general state business license
Georgia does not issue a statewide business license. The Secretary of State issues none, and registering for sales tax with the Department of Revenue is not a business license. A Statesboro business usually goes through four layers:
- Register the entity with the Secretary of State's Corporations Division if you form an LLC or corporation. Articles of Organization or Articles of Incorporation cost $110 total, the $100 filing fee plus a $10 service charge.
- Register with the Georgia Department of Revenue through the Georgia Tax Center if you sell taxable goods or have employees.
- Obtain the local occupation tax certificate from the city or county where the business sits. This is the subject of this guide.
- Add any licenses or permits your activity requires, such as an alcohol license or an occupational license from a state board.
The city or the county issues your certificate
Local occupation tax certificates are authorized under O.C.G.A. Title 48, chapter 13. Georgia has 159 counties and about 537 cities and towns, and each sets its own formula, deadlines, and prerequisites. The issuer is set by where the premises sit, not by your mailing address. A business inside Statesboro city limits pays the city, not the county. A business in unincorporated Bulloch County pays the county. More than half of Georgians live outside any city, so the county is the issuer for many readers, which is why checking the premises address matters.
Every applicant signs the SAVE affidavit under O.C.G.A. 50-36-1. A private employer with more than 10 employees must also file an E-Verify affidavit under O.C.G.A. 36-60-6 to receive the certificate.
Step one: the zoning certificate and address verification
Do this before you prepare the application packet. Fill out two city forms and email each one to the address printed on that form:
- OTC Zoning Certificate Letter Request
- Business License Address Verification
After the Statesboro Planning Department and Bulloch County Addressing approve the location, submit the completed application at the Tax Office. Wait for both approvals before you submit, so the packet you bring is complete and the location has already been cleared.
Applying at the Tax and License Office
The Tax and License Office is part of the City Clerk's Department at City Hall. It issues occupation tax certificates, alcohol licenses, and special event permits, and it also collects city property taxes.
| Item | Details |
|---|---|
| Address | City Hall, 50 East Main Street, Statesboro, Georgia |
| Hours | Monday through Friday, 8:30 a.m. to 5:00 p.m. |
| Phone | 912-764-0625 |
| [email protected] |
The city publishes a separate application for each business type, so choose the one that matches yours:
- General certificate
- Attorneys
- Pawn shops
- Salon and barber shops
- Nail salons
- Wrecker and towing
- Massage establishments
- Mobile food service units
The city also issues temporary vendor, catered event, and special event permits under their own forms.
What the certificate costs
Newer city forms list the following figures. Confirm current amounts with the office before you pay.
- $40 application fee
- $95 administration fee
- $20 per full-time equivalent employee
To count employees, add the hours worked by employees, divide by 40, and count the owner as the forms direct. For example, if the owner and staff total three full-time equivalents, the forms produce $40 plus $95 plus $60, or $195. Older coverage described a flat $75 plus $20 per employee. Treat that as outdated and get the current figures from the office.
Professional occupation tax: the $400 figure is a ceiling
Some licensed professions may be subject to a professional occupation tax under state law. O.C.G.A. 48-13-9(c) lists the professions that qualify, including lawyers, physicians, dentists, veterinarians, engineers, architects, and public accountants. The election is in O.C.G.A. 48-13-10(g). The $400 amount is only a ceiling a locality may set. It is not a flat charge for every licensed professional, and cosmetologists are not on the list. Whether the amount replaces the administrative fee differs by place, so ask the Tax and License Office how it applies to your profession before you calculate your total.
Renewal: certificates expire December 31
Occupation tax certificates expire December 31. To renew, complete the renewal form, have the affidavits notarized, and return the form with payment to Tax and License. City forms advise owners to renew before January 31 to avoid late fee penalties. The late fee amount is not set out here, so confirm it with the office before you calculate what you owe.
Ask the office whether any balance you owe to the city would hold up your certificate. Get the answer in writing if the balance is large or disputed.
Alcohol licenses: an earlier deadline
Alcohol licenses also expire December 31, but the renewal deadline comes earlier. Return the renewal form before November 1 of the current year to avoid penalty fees. Confirm the penalty amount with the office.
Alcohol licenses run through two channels. Apply through the state centralized process on the Georgia Tax Center, and apply with the city as well. For the city's local rules, read the alcohol local rules guide, and ask the Tax and License Office for the current copy.
State items to check alongside your city certificate
- Annual registration: LLCs and corporations file an annual registration with the Secretary of State. Check the current fee and filing window on the Secretary of State Corporations Division page.
- Sales tax registration: Registering at the Georgia Tax Center is free. Georgia issues no separate resale permit. Resale purchases use Form ST-5, the certificate of exemption. For rates and filing details, see the Department of Revenue's business taxes guide at dor.georgia.gov.
- Remote sellers: Remote sellers owe sales tax collection once they reach $100,000 of Georgia sales or 200 separate transactions.
- Entity taxes: A typical single-member or partnership LLC owes no Georgia franchise tax. Corporations, and LLCs taxed as corporations, pay a net worth tax of $0 to $5,000 based on net worth. Income passes through at a flat rate of 5.19% for 2025 and 4.99% for 2026, and the corporate rate equals the individual rate.
- Workers' compensation: Required at three or more workers, including part-time workers.
- Paid leave: Georgia has no state paid sick leave or family leave mandate.
- Cottage food: Since 2025-07-01 (HB 398), cottage food operations need no state license, but local business licensing and zoning still apply.
Checklist before you open
- Confirm whether the premises sit inside Statesboro city limits or in unincorporated Bulloch County.
- Email the OTC Zoning Certificate Letter Request and the Business License Address Verification to the addresses printed on each form.
- Wait for approval from the Statesboro Planning Department and Bulloch County Addressing.
- Choose the application that matches your business and complete it with the SAVE affidavit. Add the E-Verify affidavit if you are a private employer with more than 10 employees.
- Submit the application at the Tax Office and pay the fees you confirmed with the office.
- Mark December 31 for certificate expiry, January 31 as the city's renewal target, and November 1 for the alcohol renewal form.
- Ask the office about any professional occupation tax and any balance owed to the city.
Statesboro's rules are specific, and they change. Use this guide to know what to ask, then confirm amounts, forms, and deadlines with the Tax and License Office at 912-764-0625 before you rely on them. This is informational content, not legal or tax advice. For complex ownership, lease, or tax questions, consult a qualified attorney or CPA.