How to Start a Limo, Taxi or Ride-Share Business in Georgia: DPS Certificates and Registration

Georgia treats passenger transportation as three separate regimes, and each one has its own paperwork. A limousine company needs a Department of Public Safety (DPS) limousine carrier certificate. A taxi service, a ride-share network or a transportation referral service registers for an annual DPS license. Ride-share drivers, after a 2025 law, sit largely outside the motor carrier rules. Sorting out which regime fits your plan comes first, because it decides which DPS document you file and what your insurance must cover.

This guide is informational content, not legal or tax advice. Talk to a Georgia attorney and a CPA before you sign leases, insurance contracts or an operating agreement, especially if you plan to run more than one service type.

Three Georgia Regimes at a Glance

Use this table to find your starting point. The DPS rule numbers are the citations you will see on agency forms.

Business type	What DPS requires	Key rule
Limousine carrier	A DPS limousine carrier certificate before you operate or advertise	DPS Rule 570-38-5-.03; O.C.G.A. 40-1-152
Taxi service, ride-share network (transportation network company) or transportation referral service	An annual DPS license, running January 1 to December 31	DPS Rule 570-38-6; fee no more than $100
Ride-share driver	Largely outside motor carrier rules after the 2025 law	HB 339, signed 2025-05-14, effective 2025-07-01

If you plan a limousine service and a ride-share service under one company, you will need to satisfy both regimes separately. The entity, tax and local steps below apply to both.

What You Need Before You Start

• A short business plan that names the service type, the number of vehicles and the service area
• Your chosen business name plus two or three backups, checked against the Secretary of State's business search
• A registered agent with a Georgia street address (a P.O. box does not qualify)
• Titles, registrations or lease agreements for every vehicle you plan to operate
• Owner information for every owner, including felony history, since a felony tied to operating a motor vehicle can block approval
• A financial statement showing at least $50,000 in assets (limousine applicants)
• A signed background check consent for each owner
• Commercial insurance quotes written in the carrier's own name
• About $110 for Articles of Organization, plus DPS fees (confirm current amounts with DPS)

Step 1: Form Your Entity with the Secretary of State

Most small operators form a Georgia LLC. Articles of Organization cost $110 total, which is the $100 filing fee plus a $10 service charge. You can file online through the Secretary of State's eCorp portal at https://ecorp.sos.ga.gov/ or on paper. Online filings take about 7 to 10 business days, and paper filings take about 15 business days.

Expedited review costs $120 for 2 business days, $275 for same day if received by noon, or $1,200 for one hour on business days. A name reservation holds your name for 30 days and costs $35. Before you file, check the name rules and search existing records at the Georgia business search. The name must include an LLC designator such as LLC, Limited Liability Company or L.L.C., and it must be distinguishable on state records.

Corporations file Articles of Incorporation for the same $110 total. Whichever entity you choose, use its exact legal name on your DPS application and your insurance policy so the records match.

Every Georgia entity needs a registered agent at a registered office with a Georgia street address. For an LLC, the agent must be an individual Georgia resident or a corporation authorized to do business in Georgia, and the registered office must be the agent's business office. An entity cannot serve as its own agent.

Step 2: Register a Trade Name If You Use a Different Name

If customers will know your company by a name other than the LLC's legal name, you must file a trade name registration. Trade names (DBAs) are not filed with the Secretary of State. They are filed with the Clerk of Superior Court in the county where the business is chiefly carried on. You must also publish notice in the county legal organ once a week for two weeks. Clerk fees ran about $165 to $166 in the counties checked, plus the newspaper charge, so confirm the exact amount with your county clerk. Background is at the Secretary of State's business division FAQ.

Step 3: Get Your Limousine Carrier Certificate

No person may operate or advertise as a limousine carrier in Georgia without a DPS certificate (DPS Rule 570-38-5-.03; O.C.G.A. 40-1-152). DPS runs limousine applications through its general carrier process, which generally works like this:

1. Submit the written application with business and owner information and a list of every vehicle you plan to operate.
2. Sign the acknowledgments covering display requirements and federal, state and insurance rules.
3. Submit a financial statement and a signed background check consent for each owner.
4. Complete the DPS training class.
5. Provide insurance in the carrier's own name. The certificate is void if the coverage lapses.
6. Wait for approval. DPS approves applicants who are fit, willing and able, who have no felony tied to operating a motor vehicle, who complete the training class, and who show at least $50,000 in assets. DPS first issues an interim certificate valid for one year.

Each vehicle must be inspected by a certified mechanic, and the results must reach DPS before the vehicle carries passengers. Vehicles must be owned or leased under the lease terms in the DPS rules, so have any lease reviewed before you sign. Every driver needs the for-hire driver credentials Georgia law requires, either a for-hire endorsement or an approved private background check certificate. Confirm which path applies to you with DPS and the Department of Driver Services.

Advertising has its own rule. Every ad, including website listings, must show your motor carrier authorization number. This guide does not state certificate fees or insurance minimums, so confirm both with DPS before you budget.

Two local points apply. State law preempts local regulation of limousine carriers and, under the same Code sections, bars local taxation of them (O.C.G.A. 40-1-162 and 40-1-168; check the current Code). Your office still needs ordinary local business tax certificate treatment, so check with the city where it sits. If your limousines serve alcohol, a separate Department of Revenue limousine alcohol license rule applies, so check with the Department of Revenue before you add that service.

Step 4: Register Your Taxi, Ride-Share Network or Referral Service

A taxi service, ride-share network (transportation network company) or transportation referral service must register with DPS and hold an annual license before it transports or refers a single passenger. The fee is no more than $100. The license runs from January 1 to December 31 each year under DPS Rule 570-38-6, so schedule your renewal before the calendar year ends.

Insurance matters here too. HB 529 of 2023 set state minimum uninsured and underinsured coverage for taxi and ride-share services. Because limits can change, check the current figures with DPS and the Georgia Department of Insurance before you bind a policy.

If you want to run a taxi service inside a city such as Atlanta, you may also need a city taxi medallion or permit. This guide did not verify those local programs, so ask the city directly before you buy vehicles.

Step 5: Understand the Ride-Share Driver Rules

HB 339, signed on 2025-05-14 and effective 2025-07-01, removes ride-share drivers and networks from the definition of motor carrier and limits a network's vicarious liability. For individual drivers, that means the motor carrier rules that apply to limousine carriers generally do not reach them. Networks still hold the DPS license described in Step 4. If your drivers also run limousine trips, ask DPS to confirm how the law applies to your specific model.

Step 6: Get Your Local Occupation Tax 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 local license is an occupation tax certificate, often called a business license. The city issues it, or the county does for unincorporated areas, 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. More than half of Georgians live outside any city, so for many owners the county is the issuer. Georgia has 159 counties and about 537 cities and towns, and each sets its own formula, deadlines and prerequisites. Ask your city or county for its rate schedule and application requirements early in the process.

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).

Step 7: Register with the Georgia Department of Revenue

Register through the Georgia Tax Center at https://gtc.dor.ga.gov/ if your business sells taxable goods or has employees. Sales tax registration is free. The state sales tax rate is 4%, and combined state and local rates run from 6% to 9% depending on county and city, with Atlanta at 8.9%. Georgia issues no separate resale permit. The resale document is Form ST-5, the certificate of exemption. Ask the Department of Revenue whether your fares and add-on charges are taxable before you set your pricing and sales tax settings.

For the income tax side, Georgia uses one flat rate: 5.19% for 2025 and 4.99% for 2026, and the corporate rate equals the individual rate. Read more in our Georgia business tax rates guide.

Step 8: Set Up Workers' Compensation and Annual Compliance

Workers' compensation coverage is required once you have three or more workers, including part-time workers. Georgia has no state paid sick leave or family leave mandate, so check any federal obligations separately.

Your entity has its own annual filing. The Secretary of State's 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 corporation files within 90 days of incorporating. A late filing carries a $25 penalty, so confirm the current window and penalty with the Secretary of State. An entity that stays delinquent can be administratively dissolved, and reinstatement costs about $260.

Calendar your DPS obligations as well. Taxi and ride-share licenses renew on the calendar year, and a limousine certificate depends on insurance that stays in force.

If your plan includes package or food delivery alongside passenger work, read our guide to starting a courier or delivery business in Georgia for those rules.

Common Mistakes to Avoid

• Advertising or booking trips before the limousine certificate or taxi and ride-share license is issued.
• Insuring vehicles under a personal policy instead of the carrier's own name.
• Letting coverage lapse, which voids the limousine certificate.
• Searching for a statewide business license. Georgia issues none.
• Paying the county when your office sits inside a city.
• Operating under a trade name without filing with the county clerk and publishing notice.
• Missing the April 1 annual registration deadline.
• Leaving the motor carrier authorization number off your ads.
• Assuming a DPS approval also covers a city taxi medallion or permit.

Tips for a Smoother Filing

• Use the same exact legal name on the Articles, DPS forms, insurance policies and bank account.
• Call DPS before you buy vehicles to confirm fees, insurance minimums and the driver credential path.
• Ask your city or county for its occupation tax rules early, since each one sets its own formula.
• If you change registered agents later, budget $5 per entity (minimum $20) plus the $10 service charge.
• Expedited Secretary of State review shortens the entity step, but DPS review time is set by DPS, so pad your launch date for it.

Expected Results

Working through these steps in order may help you move from filing to operating with fewer delays. The entity filing can typically be completed in about 7 to 10 business days online, or about 15 business days on paper. DPS review and vehicle inspection timing can vary, so build a buffer into your launch date. Owners who finish the training class, keep insurance in force and calendar their annual deadlines are often better positioned to avoid the most common lapses, though no filing outcome can be guaranteed.

Disclaimer: This article is informational content only. It is not legal, tax or insurance advice. Fees, rules and limits change, so verify each figure on the official agency page before you file, and consult a qualified Georgia attorney or CPA about your situation.