Georgia does not issue a general state business licence. In Georgia, the "business license" comes from your city — or your county if the business is in an unincorporated area — and is officially an occupation tax certificate. You may also need a sales tax number from the Department of Revenue and a state licence for regulated professions. This guide explains each step for a new Georgia LLC.
Step 1: Form the LLC
A Georgia LLC is formed by filing Articles of Organization with the Secretary of State. The fee is $110 online or by mail ($100 filing fee plus a $10 service charge). Each year after that, between 1 January and 1 April, the LLC files an annual registration for $60; filing late adds $25. See our Georgia LLC guide for every step, then get your free EIN from the IRS.
Step 2: Local business licence (occupation tax certificate)
Georgia cities and counties charge an annual occupation tax for the right to do business locally, and issue an occupation tax certificate as proof — this is what people mean by a Georgia business licence. If your business is inside city limits you apply to the city; in an unincorporated area you apply to the county. Each sets its own rates (often based on gross receipts or number of employees) plus an administration fee. Examples:
- Atlanta: from 1 January 2026 the administrative fee is $191, and the tax is $50 plus a rate per $1,000 of gross receipts that depends on your business class. Renewals must be filed by 15 February and paid by 1 April.
- Gwinnett County (unincorporated areas): an $80 administrative fee plus $0.65 to $1.30 per $1,000 of gross revenue, depending on the business class. Commercial premises also need a Certificate of Occupancy. Renew by 15 February.
- DeKalb County (unincorporated areas): a $75 administrative fee, a per-employee fee, and a minimum $50 tax. The tax is due by 15 April.
- Savannah: the city issues a Business Tax Certificate rather than a business licence and renews it every calendar year — the city lists 31 January as the payment date, with penalties from 1 March, so renew early and confirm with the city.
Businesses inside a city within these counties apply to that city instead. Check your city or county revenue office for its forms and rates.
Step 3: Register with the Department of Revenue
If your business sells taxable goods or services, register for a sales and use tax number through the Georgia Tax Center. The Department of Revenue lists no registration fee, and your number is usually emailed within minutes. The certificate must be displayed at your business. If you have employees, register for a withholding number at the same time.
Step 4: State professional licences
The Secretary of State's Professional Licensing Boards Division licenses more than 40 professions through its GOALS online portal — including cosmetology and barbers, electrical contractors, plumbers, conditioned air contractors, architects, used motor vehicle dealers, private security and nursing. Residential and commercial general contractors must be licensed to offer their services for pay. For alcohol, you get a local licence first and then a state licence from the Department of Revenue.
Hiring staff: unemployment insurance
Once you pay $1,500 in wages in a quarter, or have at least one worker in 20 different weeks of a year, you must register with the Georgia Department of Labor (Form DOL-1A) after paying your first Georgia payroll.
Home-based businesses
Home businesses still need the local occupation tax certificate, and counties add conditions. Unincorporated Gwinnett County, for example, asks for a signed Home-Based Business Disclosure. Unincorporated DeKalb County allows a home business that is only a base of operations with no customers at the home, no extra traffic or noise and no business signs, and asks for a home occupation registration form.
Trade name (DBA)
Trading under a name other than your legal name is registered with the Clerk of Superior Court in the county where the business is based, within 30 days of starting to use it. A notice must then be published once a week for two weeks in the county's legal newspaper. Fees vary by county — Forsyth County, for example, charges $175.
Checklist and costs
- Form your Georgia LLC — $110 (details).
- Get your EIN — free from the IRS.
- Get your city or county occupation tax certificate.
- Register with the Department of Revenue if you sell taxable goods, and for withholding if you hire.
- Obtain any professional, contractor or alcohol licence.
- File the $60 annual registration between 1 January and 1 April, and renew your local certificate on time.
Not sure which licences apply to you? Our business licence research service identifies every federal, state, county and city requirement for your Georgia LLC, with forms and fees. Or start with the company: form your Georgia LLC now.
General information, not legal advice. Occupation tax rates and deadlines are set by each city and county and change over time — confirm with your local revenue office before you apply. Checked October 2026.