Smyrna Business License: Community Development Portal and the Separate Short-Term Rental License
If you plan to operate in Smyrna, Georgia, the local license is the step most owners discover too late, usually when a customer, lender, or inspector asks for it. Smyrna is in Cobb County, and the City of Smyrna issues its own occupation tax certificate, often called a business license, for businesses inside its city limits. The Community Development Department runs the process through its Business License Division and an online application portal. If you plan to offer a short-term rental, you need a second, separate license in addition to the general certificate.
This guide is informational content, not legal or tax advice. Local rules, fees, and forms change. Confirm current details with the city and with a qualified attorney or CPA before you file, especially if your ownership structure or situation is complex.
Start with the address: city or Cobb County?
The government that issues your certificate depends on where the business premises sit, not on your mailing address. Georgia has 159 counties and about 537 cities and towns, and each one sets its own formula, deadlines, and prerequisites under O.C.G.A. Title 48, chapter 13. More than half of Georgians live outside any city, so for them the county is the issuer.
- Inside Smyrna's city limits: the City of Smyrna issues the certificate, and you pay the city, not the county.
- Outside city limits, in unincorporated Cobb County: Cobb County issues the certificate. Cobb County licenses only the unincorporated area.
A Smyrna mailing address does not settle the question, because postal names and city limits do not always match. Check the parcel address against the city limits before you apply.
Run the zoning and use check first
Before you submit anything, confirm that your business use is allowed at that address. A certificate does not replace zoning approval. Ask Community Development whether the proposed use, such as a home office, a retail shop, or a rental, is permitted at the parcel. Working through this first prevents paying for a certificate you cannot use at the location.
Apply through the Community Development online portal
The Business License Division processes applications through the city's online portal. Gather these items before you start:
- The business name and the premises address where the business operates. This address determines the issuer.
- Your entity details. If you formed an LLC or corporation, have your Secretary of State filing information ready.
- Any zoning or use confirmation you received from Community Development.
- Your SAVE affidavit and, if you are an employer over the threshold, your E-Verify affidavit (see the next section).
- Payment of the fee the Division sets. Confirm the amount first (see the fee section below).
The city lists the Business License Division at 678-631-5419. An older number, 678-631-5363, appeared for the Business License Coordinator. Confirm which number is current on the city's website before you call.
Affidavits: SAVE for everyone, E-Verify for larger employers
Every applicant signs the SAVE affidavit required under O.C.G.A. 50-36-1. This applies whether you are a sole proprietor, an LLC member, or a corporate officer.
A private employer with more than 10 employees must also file an E-Verify affidavit under O.C.G.A. 36-60-6 to get the local certificate. If your headcount is near that threshold, confirm with the Division how it counts your workers before you apply.
Separately, Georgia requires workers' compensation coverage once you have three or more workers, including part-time workers. That is a state requirement, not a city one, and it applies whether or not you hold a local certificate.
Occupational tax certificates for licensed professionals
Some summaries say Georgia charges a flat $400 occupation tax per licensed professional. That is not the rule. O.C.G.A. 48-13-9(c) lists certain professions, including lawyers, physicians, dentists, veterinarians, engineers, architects, and public accountants, along with similar professions. Under O.C.G.A. 48-13-10(g), a locality may elect to set a $400 ceiling for those listed professions. The $400 is only a ceiling a locality may set. It is not a flat fee, and it applies only to professions on the list. Cosmetologists, for example, are not on the list. Whether the amount replaces the local administrative fee also differs by place, so ask Smyrna how it applies the rule to your profession.
Do not confuse the local certificate with a state occupational license. Contractors, electricians, plumbers, cosmetologists, real estate agents, and others get their licenses from state boards, such as the Secretary of State's Professional Licensing Boards Division. The city certificate does not replace those licenses.
The short-term rental layer
Every short-term rental inside Smyrna city limits needs two things: a Short-Term Rental License and an Occupational Tax Certificate. Both are processed through Community Development's online portal. A general business certificate does not cover a rental, so confirm the fee and renewal date for each with the Division.
Documents the city names
- Proof of liability insurance
- Code compliance verification form
- Short-term rental agent form
- Proof of ownership
- For owner-occupied homes, a homestead exemption or an affidavit in lieu of one
Read the ordinance before you plan around it
The short-term rental rules are Article XI of Chapter 22 of the Smyrna city code. A news report stated that single-family zones are limited to 180 rental days a year unless the home is owner-occupied. Treat that as a reported figure, not a confirmed rule. Read the ordinance text yourself, because the day limit can decide whether a rental plan works at all. For the operating rules in more detail, see our short-term rental rules guide.
Who issues what
| Item | Issuer | Where to file |
|---|---|---|
| Occupational tax certificate (business license) | City of Smyrna inside city limits; Cobb County in the unincorporated area | Community Development online portal |
| Short-Term Rental License | City of Smyrna inside city limits | Community Development online portal |
| Regulated trade or profession license | State board, such as the Professional Licensing Boards Division | The board's own application process |
| LLC or corporation formation | Georgia Secretary of State | eCorp |
| Sales tax registration | Georgia Department of Revenue | Georgia Tax Center |
Confirm current fees and renewal dates
The Business License Division sets the certificate fee, the renewal date, and any late penalty. This guide does not print them, because the city's fee and renewal details could not be confirmed from its page. A 2020 news report mentioned a $95 business tax certificate in a proposal. Do not treat that figure as the current fee. Before you apply, ask the Division for the current fee schedule and the renewal date that applies to your business type, and get the answer in writing. The same applies to the Short-Term Rental License and its Occupational Tax Certificate.
State filings that sit beside the local certificate
Georgia issues no general statewide business license. The Secretary of State issues none, and registering for sales tax with the Department of Revenue is not a business license. The state steps usually run in this order:
- Entity formation: An LLC files Articles of Organization and a corporation files Articles of Incorporation. Each costs $110 total ($100 filing fee plus a $10 service charge), filed online or on paper. File online through eCorp. Processing times and expedited options are on the Secretary of State Corporations Division site.
- Annual registration: This is a separate Secretary of State filing. Check the current filing window and late penalty with the Secretary of State at sos.ga.gov/corporations-division rather than relying on older summaries.
- Sales tax registration: Register with the Georgia Tax Center at gtc.dor.ga.gov if you sell taxable goods or have employees. Registration is free. Georgia issues no separate resale permit; resale purchases use Form ST-5, the certificate of exemption. Confirm current state and local rates with the Department of Revenue at dor.georgia.gov.
Our Georgia business taxes guide covers these state obligations in more depth.
A practical order of operations
- Confirm whether the premises sit inside Smyrna's city limits or in unincorporated Cobb County.
- Complete the zoning and use check with Community Development.
- Form your LLC or corporation with the Secretary of State, if you have not already.
- Sign the SAVE affidavit, and prepare the E-Verify affidavit if you have more than 10 employees.
- Apply through the Community Development online portal, after confirming the current fee and renewal date with the Business License Division.
- If you plan a short-term rental, apply for the Short-Term Rental License and the Occupational Tax Certificate separately, with the documents listed above.
- Register with the Department of Revenue if you sell taxable goods or have employees.
Where to get help
The Georgia Small Business Development Center at the University of Georgia, at georgiasbdc.org, is a useful starting point for owners working through setup. For a complex ownership structure, a regulated profession, a business spread across city and county lines, or a rental with a large portfolio, talk with a qualified attorney or CPA before you file.
Reminder: this article is informational only and is not legal or tax advice.