How to Start a Catering Business in Georgia: County Permit, Alcohol Catering and Sales Tax

October 29, 2026

Georgia has no single catering license. A catering company is assembled from several separate approvals: a registered business entity, a food service permit from the county board of health, a local occupation tax certificate, sales tax registration, and, only if you serve alcohol, state and local alcohol licenses. The state issues no general business license, and the Secretary of State issues none either. This guide walks through the steps in the order most caterers should take them, with the food permit and alcohol rules covered in the most detail because they cause the most delays.

This article is informational content, not legal or tax advice. Talk with a qualified attorney and a CPA before you choose an entity or handle anything unusual, and confirm any figure marked "check with" directly with the agency named.

What You Need Before You File

Collect these items first. The food permit application in particular asks for details that are hard to pull together on short notice.

• A written menu, with a sample event menu and an ingredient list for each dish
• A business name you have checked against Secretary of State records
• A commercial kitchen address, or a written agreement for shared or rented kitchen time
• A Georgia registered agent with a Georgia street address (no P.O. box or mail drop)
• A federal Employer Identification Number from the IRS, which you will need if you hire employees or form a multi-member LLC
• The name of the person who will hold the Certified Food Safety Manager credential
• If you plan to serve alcohol, a list of every city and county where you expect to work

Step 1: Define Your Service Model

Decide what you will actually sell before you file anything, because each choice adds or removes an approval. Write down your answers to these questions:

• Will you cook in a permitted kitchen, or deliver food that was prepared elsewhere?
• Will you cater events at private homes, venues, or public spaces?
• Will you serve alcohol, or only provide food?
• Will you hire staff, and how many people will work a typical event?

Those answers drive the rest of this guide. A caterer who never serves alcohol skips Step 6. A business with more than 10 employees also faces the E-Verify affidavit requirement covered in Step 7.

Step 2: Form Your Business Entity

Most caterers form an LLC. Georgia's Articles of Organization cost $110 total, which is the $100 filing fee plus a $10 service charge, whether you file online through eCorp or on paper. Online filings take about 7 to 10 business days, and paper filings take about 15 business days. If you need speed, expedited review costs $120 for 2 business days, $275 for same-day review if received by noon, or $1,200 for one hour on a business day.

Check your name first. It must contain an LLC designator such as Limited Liability Company, LLC or L.L.C., and it must be distinguishable on the Secretary of State's records. You can reserve a name for 30 days for $35. Review the name rules at sos.ga.gov/corporations-division, then search existing names at the Georgia Business Search. File at ecorp.sos.ga.gov.

After formation, every Georgia LLC must keep a registered agent. Annual Registration costs $60 ($50 plus a $10 service charge) and is due between January 1 and April 1 each year. An LLC files its first annual registration in the year after it forms. A late filing carries a $25 penalty, and an entity that stays delinquent can be administratively dissolved. Reinstatement costs about $260. Confirm the current window and penalty terms on the Secretary of State site before you calendar them.

On taxes, a typical single-member or partnership LLC owes no Georgia franchise tax. Income passes through to the owner at Georgia's flat individual rate, so confirm the current-year rate with the Department of Revenue. A corporation, or an LLC taxed as a corporation, owes a net worth tax of $0 to $5,000 based on net worth. A corporation files Articles of Incorporation for the same $110 total and must file its first annual registration within 90 days of incorporating.

If you will operate under a name other than your entity's legal name, such as a catering brand that differs from the LLC name, you need a trade name registration. Trade names are filed with the Clerk of Superior Court in the county where the business is chiefly carried on, not with the Secretary of State. The notice must be published in the county legal organ once a week for two weeks. The clerk fee is about $165 plus the newspaper charge, so confirm the exact amount with your county clerk. The Secretary of State's business division FAQ covers the basics.

Step 3: Secure a Permitted Kitchen

This step decides whether your business can open at all. Caterers are food service operations, and the county board of health permits them under Department of Public Health Rule 511-6-1. The Department of Agriculture licenses food sales establishments, which is a different category, so do not apply there for a catering permit. For the general food permit process, see our Georgia food business permit guide.

Food must be prepared in a permitted facility. A home kitchen does not qualify. Cottage food has needed no state license since July 1, 2025 under HB 398, but cottage food rules do not cover catering, and local business licensing and zoning still apply to home-based businesses.

If you rent or share a kitchen, you are the permittee. The kitchen operator does not hold your permit for you. Ask the county health department how it wants the arrangement documented, and get the written agreement in place before you apply. Check with the county health department on what the agreement must contain, since requirements vary by arrangement. Do not sign a rental agreement until you know what the county will accept.

Step 4: Apply for the County Food Service Permit

Apply with your county board of health, not the state. The timing rules are firm:

• Submit your application at least 10 business days before you plan to open.
• Submit plan review at least 14 business days before construction or build-out begins.

Ask the county which documents it needs for plan review. Applicants commonly describe their menu, equipment, and layout. The permit fee is set by each county, so check with the county board of health for the current amount rather than relying on an old figure from a forum or a competitor's website.

Permits are not transferable. If you buy an existing caterer, the new owner must obtain its own permit rather than inherit the seller's.

Step 5: Name a Certified Food Safety Manager

You need a Certified Food Safety Manager (CFSM). The CFSM must be a supervisory employee, and that person must be in place within 60 days of the permit being issued. Build the credential into the role of your lead cook or owner, and plan coverage for the times that person is unavailable. Ask the county health department which food safety training it expects from your other staff, then keep records of whatever it requires. Confirm staff training expectations with the county rather than assuming a single rule applies everywhere in the state.

Step 6: Add Alcohol Catering Licenses (Only If You Will Serve Alcohol)

Skip this step if you only provide food. If you serve alcohol at events, the requirements are layered and come from several places:

1. State retail license. Apply to the Department of Revenue for the license that fits your service: spirits, consumption dealer, or malt or wine. This is governed by O.C.G.A. 3-11-2 and 3-11-3 and Department of Revenue Rule 560-2-13, as amended effective 2023.
2. Local alcohol license. Obtain the local alcohol license from the city or county where your business is based.
3. Local event permit. Unless the locality authorizes catering but issues no permit, each event needs a local event permit. If an event is in a different jurisdiction from the one that issued your license, that jurisdiction may charge an event permit fee of $50 and may levy local excise tax.
4. Notice of event sites. Send the Commissioner written notice of each event site.

Once licensed, follow these operating rules:

• Every employee who serves alcohol must be 21 or older.
• Alcohol must be sold for cash, and under that rule, credit and debit cards count as cash.
• Spirits over 10% alcohol by volume may not be sold in containers under 750 mL at events.
• Sunday sales are allowed only where local law allows them.

Georgia has no statewide server permit, and the state does not charge a per-event or per-employee fee for serving alcohol. Some cities and counties issue their own pouring or server permits, so ask each locality where you will work whether one is required. For the state retail license process, see our Georgia liquor license guide.

Step 7: Get the Local Occupation Tax Certificate

Georgia issues no state business license, so the local certificate is the business license you need. It is an occupation tax certificate, often called a business license, issued under O.C.G.A. Title 48, chapter 13. The issuer depends on where your business is located:

• A business inside a city pays the city, not the county.
• A business in unincorporated territory pays the county.

More than half of Georgians live outside any city, so for many caterers the county is the issuer. Each of Georgia's 159 counties and about 537 cities sets its own formula, deadlines, and prerequisites, so ask the issuing office directly. Private employers with more than 10 employees must file an E-Verify affidavit to get the certificate (O.C.G.A. 36-60-6).

Zoning matters too. If you run the business from a home office, check whether your city or county limits home occupations before you apply. Event venues and fire rules differ by site, so check with each venue and the local fire marshal before booking.

Step 8: Register for Sales Tax

Register with the Department of Revenue through the Georgia Tax Center at gtc.dor.ga.gov. Registration is free. You must register if you sell taxable goods or have employees. Sales tax registration is not a business license, so it does not replace the local certificate.

Catering is prepared food, and your charges are generally taxable. The state rate is 4%, and combined state and local rates run from 6% to 9% depending on the county and city. Atlanta's combined rate is 8.9%. Confirm with the Department of Revenue how mandatory service charges and delivery charges are taxed, because the answer changes how you should quote events.

Georgia issues no separate resale permit. When you buy ingredients for resale, the instrument is Form ST-5, the certificate of exemption. Check with the Department of Revenue whether Form ST-5 applies to your ingredient purchases before you give one to a supplier. Guidance is available at dor.georgia.gov.

Step 9: Set Up Insurance and Workers' Compensation

General liability insurance is common for caterers, and many venues ask for a certificate of insurance before they let you work on site. If you serve alcohol, ask your insurance agent about liquor liability coverage. Workers' compensation is required once you have three or more workers, and part-time workers count. Georgia has no state paid sick leave or family leave mandate, but other employment obligations may still apply, so check with a CPA or employment attorney as you hire. Get quotes from licensed agents, since premiums depend on your menu, event volume, and staffing.

Step 10: Land Your First Clients

Once your permits are in hand, write a contract that covers the event date, guest count, menu, deposit, cancellation terms, and who is responsible for alcohol service. Build an event menu with per-person pricing that you have checked against your actual food and labor costs. For free planning help, the Georgia Small Business Development Center at the University of Georgia provides business advising at georgiasbdc.org, and the SBA's Georgia district page is at sba.gov/district/georgia.

Common Mistakes to Avoid

• Cooking in a home kitchen and calling it catering. Catering requires a permitted facility, and cottage food rules do not cover it.
• Looking for a Georgia state business license. The state issues none, so your local certificate is the one to obtain.
• Filing a trade name with the Secretary of State. Trade names go to the county Clerk of Superior Court.
• Assuming the county issues your certificate when you operate inside a city. The city issues it.
• Assuming a permit transfers when you buy a caterer. Permits are not transferable.
• Letting anyone under 21 serve alcohol. This is a direct rule, and it applies at every event.
• Missing the annual registration window. The LLC window runs January 1 to April 1, and a late filing carries a $25 penalty.
• Quoting events without a sales tax answer. Confirm how service and delivery charges are taxed before you publish prices.

Fee and Deadline Checklist

Item	Amount or timing	Where to confirm
LLC Articles of Organization or corporation Articles of Incorporation	$110 total ($100 fee plus $10 service charge)	sos.ga.gov/corporations-division
Name reservation	$35 for 30 days	sos.ga.gov/page/business-division-faq
Expedited review	$120, $275 or $1,200	sos.ga.gov/corporations-division
Annual Registration	$60 ($50 plus $10), due January 1 to April 1	sos.ga.gov/corporations-division
Trade name registration	About $165 clerk fee plus newspaper charge	Your county Clerk of Superior Court
County food service permit	Set by the county; check with the county board of health	Your county board of health
Alcohol event permit fee	$50, only when the event is in a different jurisdiction from the one that issued your license	The event jurisdiction
State sales tax	4% state rate; combined rates 6% to 9%	dor.georgia.gov

What to Expect When You Finish

Once these steps are complete, you may have a registered entity, a county food service permit (after the health department approves your plan and inspects your facility), a local occupation tax certificate, and a sales tax registration. Timelines depend on your county, your kitchen, and how quickly agencies process each filing, so your opening date may differ from your plan. A permitted kitchen and a certified manager may help support safe food handling, though no permit guarantees any particular result.

This article is informational content, not legal or tax advice. Confirm current fees, deadlines and requirements with the agency named in each step before you file, and consult a qualified attorney or CPA for complex situations.