{"_help": "Research data for GA expansion of sclicensefees.com. Item/facts shape matches SC data/items.json (value, source_url, quote, checked, num, note). Extensions: state, model, facts.admin_fee/per_employee/practitioner_fee/max_fee, fact.missing (fact.dropped = could not be confirmed on an official page, so not shown). Every shown fact was re-read on its official source on 2026-10-30. pop = Census Vintage 2024 (SUB-EST2024), same as the SC import. est50k = lowest class, $50k receipts, owner-only business, incl. admin fee.", "state": "GA", "explainer": {"title": "How local business licenses work in Georgia", "body": ["Georgia cities and counties don't sell a 'business license' as such. They levy an occupation tax under O.C.G.A. 48-13 and issue an Occupation Tax Certificate (OTC), which most people still call a business license.", "You pay where your business is located: the city if you're inside city limits, the county if you're in unincorporated territory. Some counties (for example Fulton, which only licenses the Fulton Industrial District) have almost no unincorporated land left.", "State law lets each government pick one method and apply it to everyone: number of employees, profitability class, gross receipts combined with profitability class, or a flat fee. In practice large metro cities mostly use gross receipts times a NAICS-based class rate, and many suburbs and counties use employee counts.", "Most places add a non-refundable administrative fee (commonly $25 to $191) on top of the tax.", "Licensed professionals listed in O.C.G.A. 48-13-9(c) (lawyers, doctors, dentists, CPAs, engineers, architects, counselors and similar) can choose a flat fee of up to $400 per practitioner instead of reporting receipts.", "Certificates usually run on the calendar year. Renewals are typically due between Jan 1 and Apr 15, with a 10% penalty plus 1.5% monthly interest common when late.", "New for July 1, 2026: HB 141 lets a business submit a CPA's affidavit instead of tax returns when a city or county figures its occupation tax.", "Applications usually need a notarized SAVE affidavit and, for employers with more than 10 employees, an E-Verify affidavit."], "sources": ["https://law.justia.com/codes/georgia/title-48/chapter-13/article-1/section-48-13-10/", "https://www.legis.ga.gov/legislation/69563", "https://www.lawrencevillega.org/m/faq?cat=80"], "checked": "2026-10-30"}, "items": [{"id": "fulton-county", "name": "Fulton County (Fulton Industrial District only)", "region": "Fulton County, GA", "state": "GA", "kind": "county", "pop": 1090354, "model": "gross_receipts_class", "url": "https://www.fultoncountyga.gov/inside-fulton-county/fulton-county-departments/finance/business-licenses", "facts": {"admin_fee": {"value": null, "missing": true, "dropped": true, "note": "Not published on an official page we could open (not on the county's business license page).", "checked": "2026-10-30"}, "class1_base": {"value": null, "missing": true, "dropped": true, "note": "Not published on an official page we could open (not on the county's business license page).", "checked": "2026-10-30"}, "per_employee": {"value": null, "missing": true, "dropped": true, "note": "Not published on an official page we could open (not on the county's business license page).", "checked": "2026-10-30"}, "class1_rate": {"value": null, "missing": true, "note": "Rate sheet only found on a third-party site.", "checked": "2026-10-30"}, "est50k": {"value": null, "missing": true, "note": "Not found in official sources checked on 2026-10-30.", "checked": "2026-10-30"}, "due": {"value": "Mar 31", "source_url": "https://www.fultoncountyga.gov/inside-fulton-county/fulton-county-departments/finance/business-licenses", "checked": "2026-10-30"}, "penalty": {"value": null, "missing": true, "dropped": true, "note": "Not published on an official page we could open (not on the county's business license page).", "checked": "2026-10-30"}, "year": {"value": "Calendar year", "source_url": "https://www.fultoncountyga.gov/inside-fulton-county/fulton-county-departments/finance/business-licenses", "checked": "2026-10-30"}}}, {"id": "gwinnett-county", "name": "Gwinnett County (unincorporated)", "region": "Gwinnett County, GA", "state": "GA", "kind": "county", "pop": 1003869, "model": "gross_receipts_class", "url": "https://www.gwinnettcounty.com/government/departments/planning-development/services/business-license", "facts": {"admin_fee": {"value": "$80", "source_url": "https://www.gwinnettcounty.com/government/departments/planning-development/services/business-license", "checked": "2026-10-30", "num": 80}, "class1_rate": {"value": "$0.65 per $1,000 (Class 1) to $1.30 (Class 6)", "source_url": "https://www.gwinnettcounty.com/government/departments/planning-development/services/business-license", "checked": "2026-10-30", "num": 0.65}, "est50k": {"value": "$112.50", "source_url": "https://www.gwinnettcounty.com/government/departments/planning-development/services/business-license", "checked": "2026-10-30", "num": 112.5, "note": "Our calculation: lowest tax class, $50,000 gross receipts, owner-only business (no W-2 staff unless the ordinance counts the owner), including the administrative fee. Estimate only."}, "due": {"value": "Renew by Feb 15", "source_url": "https://www.gwinnettcounty.com/government/departments/planning-development/services/business-license", "checked": "2026-10-30"}, "penalty": {"value": "$25 late fee after Feb 15; 10% after Mar 31 plus 1.5% per month", "source_url": "https://www.gwinnettcounty.com/government/departments/planning-development/services/business-license", "checked": "2026-10-30"}}, "calc": {"t": "r", "admin": 80, "rate": 0.65}}, {"id": "cobb-county", "name": "Cobb County (unincorporated)", "region": "Cobb County, GA", "state": "GA", "kind": "county", "pop": 787538, "model": "gross_receipts_bracket", "url": "https://www.cobbcounty.gov/community-development/business-license/business-license-renewal", "facts": {"admin_fee": {"value": null, "missing": true, "dropped": true, "note": "Not published on an official page we could open (a $55 admin fee isn't on the county page).", "checked": "2026-10-30"}, "class1_rate": {"value": null, "missing": true, "note": "Not found in official sources checked on 2026-10-30.", "checked": "2026-10-30"}, "est50k": {"value": null, "missing": true, "note": "Depends on which schedule your business type falls under: $112 or $119 for receipts under $100,000.", "checked": "2026-10-30"}, "due": {"value": "Renew by Dec 31", "source_url": "https://www.cobbcounty.gov/community-development/business-license/business-license-renewal", "checked": "2026-10-30"}, "penalty": {"value": "1.5%/mo interest from Feb 1; 10% penalty on or after Apr 1", "source_url": "https://www.cobbcounty.gov/community-development/business-license/business-license-renewal", "checked": "2026-10-30"}, "class1_base": {"value": "$112 (Schedule A-1) or $119 (Schedule A-2) for receipts $0–$99,999", "source_url": "https://www.cobbcounty.gov/community-development/business-license/business-license-renewal", "checked": "2026-10-30", "num": 112}}}, {"id": "dekalb-county", "name": "DeKalb County (unincorporated)", "region": "DeKalb County, GA", "state": "GA", "kind": "county", "pop": 770307, "model": "gross_receipts_class_plus_employees", "url": "https://dekalbcountyga.gov/sites/default/files/2026-01/BL%20Guidebook.pdf", "facts": {"admin_fee": {"value": "$75", "source_url": "https://dekalbcountyga.gov/sites/default/files/2026-01/BL%20Guidebook.pdf", "checked": "2026-10-30", "num": 75}, "min_fee": {"value": "$50 minimum flat tax", "source_url": "https://dekalbcountyga.gov/sites/default/files/2026-01/BL%20Guidebook.pdf", "checked": "2026-10-30", "num": 50}, "class1_rate": {"value": "$0.30 to $1.30 per $1,000 over $20,000 (by NAICS 3-digit)", "source_url": "https://dekalbcountyga.gov/sites/default/files/2026-01/Tax%20Classa_Rate%20v17.pdf", "checked": "2026-10-30", "num": 0.3}, "per_employee": {"value": "$4 to $14 per employee by class", "source_url": "https://dekalbcountyga.gov/sites/default/files/2026-01/BL%20Guidebook.pdf", "checked": "2026-10-30", "num": 4}, "est50k": {"value": null, "missing": true, "note": "The guidebook lists four parts (admin $75 + employee fee + $50 minimum flat tax + gross receipts tax) but not whether the owner counts or the first $20,000 is excluded, so no single number.", "checked": "2026-10-30"}, "due": {"value": null, "missing": true, "note": "Not found in official sources checked on 2026-10-30.", "checked": "2026-10-30"}, "penalty": {"value": null, "missing": true, "note": "Not found in official sources checked on 2026-10-30.", "checked": "2026-10-30"}}}, {"id": "atlanta", "name": "Atlanta", "region": "Fulton/DeKalb County, GA", "state": "GA", "kind": "municipality", "pop": 520070, "model": "gross_receipts_class", "url": "https://www.atlantaga.gov/government/departments/finance/office-of-revenue/estimating-your-business-tax", "facts": {"admin_fee": {"value": "$191 (2026; was $75 through 2025)", "source_url": "https://www.atlantaga.gov/government/departments/finance/office-of-revenue/estimating-your-business-tax", "checked": "2026-10-30", "quote": "The annual registration fee is $191.00 beginning the 2026 tax year.", "num": 191}, "class1_base": {"value": "$50 flat on first $10,000", "source_url": "https://www.atlantaga.gov/government/departments/finance/office-of-revenue/estimating-your-business-tax", "checked": "2026-10-30", "quote": "$50 flat tax", "num": 50}, "class1_rate": {"value": "$0.81 per $1,000 over $10,000 (Class 1, 2026)", "source_url": "https://www.atlantaga.gov/home/showpublisheddocument/67212/639009773913530000", "checked": "2026-10-30", "num": 0.81, "note": "8 NAICS classes; Class 5 is $1.88 in 2026."}, "per_employee": {"value": "$25 per employee, first exempt", "source_url": "https://www.atlantaga.gov/government/departments/finance/office-of-revenue/estimating-your-business-tax", "checked": "2026-10-30", "quote": "The per employee fee is $25.00. The first employee is exempt.", "num": 25}, "practitioner_fee": {"value": null, "missing": true, "dropped": true, "note": "Not published on an official page we could open (the $400 practitioner option isn't on Atlanta's estimating page).", "checked": "2026-10-30"}, "est50k": {"value": "$273.40 ($191 admin + $50 flat + $40,000 × $0.81/1,000)", "source_url": "https://www.atlantaga.gov/government/departments/finance/office-of-revenue/estimating-your-business-tax", "checked": "2026-10-30", "num": 273.4, "note": "Our calculation: lowest tax class, $50,000 gross receipts, owner-only business (no W-2 staff unless the ordinance counts the owner), including the administrative fee. Estimate only."}, "due": {"value": "Renew by Feb 15; pay by Apr 1", "source_url": "https://www.atlantaga.gov/government/departments/finance/office-of-revenue/estimating-your-business-tax", "checked": "2026-10-30"}, "penalty": {"value": "$500 if not renewed by Feb 15; 1.5%/mo interest if unpaid Apr 1; +10% if unpaid by Jun 30/Jul 1", "source_url": "https://www.atlantaga.gov/government/departments/finance/office-of-revenue/estimating-your-business-tax", "checked": "2026-10-30"}, "year": {"value": "Calendar year", "source_url": "https://www.atlantaga.gov/home/showpublisheddocument/67212/639009773913530000", "checked": "2026-10-30"}}, "calc": {"t": "r", "admin": 191, "flat": 50, "upto": 10000, "rate": 0.81, "per_emp": 25, "emp_free": 1}}, {"id": "chatham-county", "name": "Chatham County (unincorporated)", "region": "Chatham County, GA", "state": "GA", "kind": "county", "pop": 307336, "model": "gross_receipts_bracket", "url": "https://buildingsafety.chathamcountyga.gov/LicensingDivision/BusinessTax", "facts": {"admin_fee": {"value": "No separate fee: amounts include a $75 base tax", "source_url": "https://cms.chathamcountyga.gov/api/assets/buildingsafety/7952fc46-2b29-4e44-945f-07dcbc5d7b82?download=0", "checked": "2026-10-30"}, "class1_base": {"value": "$82 for $0–$30,000 (Class A)", "source_url": "https://cms.chathamcountyga.gov/api/assets/buildingsafety/7952fc46-2b29-4e44-945f-07dcbc5d7b82?download=0", "checked": "2026-10-30", "num": 82}, "est50k": {"value": "$105 (Class A, $30,001–$100,000 bracket; includes $75 base tax)", "source_url": "https://cms.chathamcountyga.gov/api/assets/buildingsafety/7952fc46-2b29-4e44-945f-07dcbc5d7b82?download=0", "checked": "2026-10-30", "num": 105.0, "note": "Our calculation: lowest tax class, $50,000 gross receipts, owner-only business (no W-2 staff unless the ordinance counts the owner), including the administrative fee. Estimate only."}, "due": {"value": "Mar 1", "source_url": "https://cms.chathamcountyga.gov/api/assets/buildingsafety/7952fc46-2b29-4e44-945f-07dcbc5d7b82?download=0", "checked": "2026-10-30"}, "penalty": {"value": "Greater of $25 or 10%", "source_url": "https://cms.chathamcountyga.gov/api/assets/buildingsafety/7952fc46-2b29-4e44-945f-07dcbc5d7b82?download=0", "checked": "2026-10-30"}}, "calc": {"t": "b", "admin": 0, "br": [[30000, 82], [100000, 105]]}}, {"id": "clayton-county", "name": "Clayton County (unincorporated)", "region": "Clayton County, GA", "state": "GA", "kind": "county", "pop": 297703, "model": "gross_receipts_class_plus_employees", "url": "https://library.municode.com/ga/clayton_county/codes/code_of_ordinances?nodeId=PTIICOCLCOGE_CH22BU_ARTIIOCLI_DIV1GE_S22-34SURE", "facts": {"admin_fee": {"value": "$75", "source_url": "https://www.claytoncountyga.gov/download/99/business-and-alcohol-license-forms/29676/business-license-application.pdf", "checked": "2026-10-30", "num": 75}, "min_fee": {"value": "$50 flat rate for receipts $0–$10,000", "source_url": "https://www.claytoncountyga.gov/download/99/business-and-alcohol-license-forms/29676/business-license-application.pdf", "checked": "2026-10-30", "num": 50}, "per_employee": {"value": null, "missing": true, "dropped": true, "note": "Not published on an official page we could open (Municode wasn't reachable).", "checked": "2026-10-30"}, "max_fee": {"value": null, "missing": true, "dropped": true, "note": "Not published on an official page we could open (Municode wasn't reachable).", "checked": "2026-10-30"}, "class1_rate": {"value": null, "missing": true, "note": "Per-$1,000 class rates not captured.", "checked": "2026-10-30"}, "practitioner_fee": {"value": "$400 + $75 admin per practitioner", "source_url": "https://www.claytoncountyga.gov/download/99/business-and-alcohol-license-forms/29672/flat-fee-election-for-professionals.pdf", "checked": "2026-10-30", "num": 400}, "est50k": {"value": null, "missing": true, "note": "Not found in official sources checked on 2026-10-30.", "checked": "2026-10-30"}, "due": {"value": null, "missing": true, "note": "Not found in official sources checked on 2026-10-30.", "checked": "2026-10-30"}, "penalty": {"value": null, "missing": true, "note": "Not found in official sources checked on 2026-10-30.", "checked": "2026-10-30"}}}, {"id": "cherokee-county", "name": "Cherokee County (unincorporated)", "region": "Cherokee County, GA", "state": "GA", "kind": "county", "pop": 293513, "model": "employees", "url": "https://www.cherokeecountyga.gov/dsc/business-licenses/occupation-tax-certificate/", "facts": {"per_employee": {"value": "$30 per full-time, $15 per part-time; owners count as full-time", "source_url": "https://www.cherokeecountyga.gov/dsc/business-licenses/occupation-tax-certificate/", "checked": "2026-10-30", "num": 30}, "max_fee": {"value": "$6,000 (200 employees)", "source_url": "https://www.cherokeecountyga.gov/dsc/business-licenses/occupation-tax-certificate/", "checked": "2026-10-30", "num": 6000}, "admin_fee": {"value": null, "missing": true, "note": "None listed.", "checked": "2026-10-30"}, "est50k": {"value": "$30", "source_url": "https://www.cherokeecountyga.gov/dsc/business-licenses/occupation-tax-certificate/", "checked": "2026-10-30", "num": 30.0, "note": "Employee-based; one owner."}, "due": {"value": "Jan 1 (late after Jan 31)", "source_url": "https://www.cherokeecountyga.gov/dsc/business-licenses/occupation-tax-certificate/", "checked": "2026-10-30"}, "penalty": {"value": "10% after Jan 31", "source_url": "https://www.cherokeecountyga.gov/dsc/business-licenses/occupation-tax-certificate/", "checked": "2026-10-30"}}, "calc": {"t": "e", "admin": 0, "br": [[200, 0, 30]], "emp_min": 1, "max_tax": 6000, "owner_note": "Owners count as full-time employees. Part-time staff are $15 each (not modeled)."}}, {"id": "forsyth-county", "name": "Forsyth County (unincorporated)", "region": "Forsyth County, GA", "state": "GA", "kind": "county", "pop": 280096, "model": "employees", "url": "https://www.forsythco.com/Departments-Offices/Business-Licenses/ordinances", "facts": {"admin_fee": {"value": "Included in the totals", "source_url": "https://forsythco.b-cdn.net/app/uploads/2026/07/New-Business-License-Application.pdf", "checked": "2026-10-30", "note": "The 2026 application shows totals only."}, "class1_base": {"value": "$125 total for 1 employee (owners, partners, officers and managers count)", "source_url": "https://forsythco.b-cdn.net/app/uploads/2026/07/New-Business-License-Application.pdf", "checked": "2026-10-30", "num": 125}, "est50k": {"value": "$125 (one person)", "source_url": "https://forsythco.b-cdn.net/app/uploads/2026/07/New-Business-License-Application.pdf", "checked": "2026-10-30", "num": 125.0, "note": "Employee-based; receipts don't matter."}, "due": {"value": "Renew Dec 1–Mar 31", "source_url": "https://forsythco.b-cdn.net/app/uploads/2026/07/New-Business-License-Application.pdf", "checked": "2026-10-30"}, "penalty": {"value": "10% plus 1.5% per month", "source_url": "https://forsythco.b-cdn.net/app/uploads/2026/07/New-Business-License-Application.pdf", "checked": "2026-10-30"}, "year": {"value": "Calendar year; licenses expire Dec 31. Starts on/after Jul 1 pay $87.50 for 1 employee", "source_url": "https://forsythco.b-cdn.net/app/uploads/2026/07/New-Business-License-Application.pdf", "checked": "2026-10-30"}}}, {"id": "henry-county", "name": "Henry County (unincorporated)", "region": "Henry County, GA", "state": "GA", "kind": "county", "pop": 259315, "model": "by_business_type", "url": "https://www.henrycountytax.com/35/Occupational-Tax", "facts": {"admin_fee": {"value": "$60", "source_url": "https://mcclibraryfunctions.azurewebsites.us/api/ordinanceDownload/10910/928032/pdf", "checked": "2026-10-30", "num": 60, "note": "Amending ordinance replaced $35 with $60; the tax office page also lists a $60 admin fee."}, "class1_base": {"value": null, "missing": true, "note": "Fee varies by business type per BOC fee schedule.", "checked": "2026-10-30"}, "est50k": {"value": null, "missing": true, "note": "Not found in official sources checked on 2026-10-30.", "checked": "2026-10-30"}, "due": {"value": "Renew by Jan 1 (certificates expire Dec 31)", "source_url": "https://www.henrycountytax.com/181/Occupational-Tax-Pay-or-Renew", "checked": "2026-10-30"}, "penalty": {"value": "10% late penalty added Apr 1 if not renewed", "source_url": "https://www.henrycountytax.com/181/Occupational-Tax-Pay-or-Renew", "checked": "2026-10-30", "note": "The county's older code section §3-3-25 still says 50% after Feb 1; the tax office's current page says 10% on Apr 1."}}}, {"id": "hall-county", "name": "Hall County (unincorporated)", "region": "Hall County, GA", "state": "GA", "kind": "county", "pop": 221745, "model": "employees", "url": "https://www.hallcounty.org/1386/Business-License-Fees", "facts": {"admin_fee": {"value": "$50 (from Oct 1, 2026)", "source_url": "https://www.hallcounty.org/1386/Business-License-Fees", "checked": "2026-10-30", "num": 50}, "class1_base": {"value": "$100 for 1 employee (owners count)", "source_url": "https://www.hallcounty.org/1386/Business-License-Fees", "checked": "2026-10-30", "num": 100}, "est50k": {"value": "$150", "source_url": "https://www.hallcounty.org/1386/Business-License-Fees", "checked": "2026-10-30", "num": 150.0, "note": "Employee-based; one owner."}, "due": {"value": null, "missing": true, "note": "Not found in official sources checked on 2026-10-30.", "checked": "2026-10-30"}, "penalty": {"value": null, "missing": true, "note": "Not found in official sources checked on 2026-10-30.", "checked": "2026-10-30"}}}, {"id": "columbus", "name": "Columbus (Columbus-Muscogee)", "region": "Muscogee County, GA", "state": "GA", "kind": "consolidated", "pop": 201830, "model": "gross_receipts_class", "url": "https://columbusga.gov/finance/Divisions/Revenue/Business-Alcohol-Licenses", "facts": {"admin_fee": {"value": "$75", "source_url": "https://columbusga.gov/finance/Divisions/Revenue/Business-Alcohol-Licenses", "checked": "2026-10-30", "quote": "Administrative Fee $75.00 Upon Issuance of License", "num": 75}, "class1_rate": {"value": "$1.00 per $1,000 (Class 1) to $6.00 (Class 8)", "source_url": "https://resources.columbusga.gov/finance/revenue/2025-2026%20OCCUPATION%20TAX%20RETURN%20INSTRUCTIONS.pdf", "checked": "2026-10-30", "quote": "Class 1 $1.00 per $1000.00", "num": 1.0}, "practitioner_fee": {"value": "$400 per professional", "source_url": "https://columbusga.gov/finance/Divisions/Revenue/Business-Alcohol-Licenses", "checked": "2026-10-30", "num": 400}, "est50k": {"value": "$125.00", "source_url": "https://resources.columbusga.gov/finance/revenue/2025-2026%20OCCUPATION%20TAX%20RETURN%20INSTRUCTIONS.pdf", "checked": "2026-10-30", "num": 125.0, "note": "Our calculation: lowest tax class, $50,000 gross receipts, owner-only business (no W-2 staff unless the ordinance counts the owner), including the administrative fee. Estimate only."}, "due": {"value": "Apr 1, 2026", "source_url": "https://resources.columbusga.gov/finance/revenue/2025-2026%20OCCUPATION%20TAX%20RETURN%20INSTRUCTIONS.pdf", "checked": "2026-10-30", "quote": "The due date is April 1, 2026."}, "penalty": {"value": "10% plus 1.5% per month", "source_url": "https://resources.columbusga.gov/finance/revenue/2025-2026%20OCCUPATION%20TAX%20RETURN%20INSTRUCTIONS.pdf", "checked": "2026-10-30"}, "year": {"value": "Calendar year", "source_url": "https://resources.columbusga.gov/finance/revenue/2025-2026%20OCCUPATION%20TAX%20RETURN%20INSTRUCTIONS.pdf", "checked": "2026-10-30"}}, "calc": {"t": "r", "admin": 75, "rate": 1.0}}, {"id": "augusta", "name": "Augusta (Augusta-Richmond)", "region": "Richmond County, GA", "state": "GA", "kind": "consolidated", "pop": 201737, "model": "gross_receipts_bracket", "url": "https://www.augustaga.gov/207/Occupation-Tax", "facts": {"admin_fee": {"value": "$80", "source_url": "https://www.augustaga.gov/DocumentCenter/View/751", "checked": "2026-10-30", "quote": "A nonprorated, nonrefundable administrative fee of $80.00", "num": 80}, "class1_base": {"value": "$81 for $1–$30,000 (Class 1)", "source_url": "https://www.augustaga.gov/DocumentCenter/View/751", "checked": "2026-10-30", "num": 81}, "class1_rate": {"value": "$0.100 per $1,000 (Class 1) to $0.267 (Class 6), applied as bracket table", "source_url": "https://www.augustaga.gov/DocumentCenter/View/751", "checked": "2026-10-30", "num": 0.1}, "practitioner_fee": {"value": "$400 per practitioner on the city FAQ; Augusta Code §2-1-9 text reads \"three hundred thirty ($365.00)\". Confirm with the city.", "source_url": "https://www.augustaga.gov/FAQ/Topic?mobile=ON&topic=16", "checked": "2026-10-30", "note": "Two official sources disagree; both cited. Also: https://www.augustaga.gov/DocumentCenter/View/751"}, "est50k": {"value": "$167 ($87 bracket + $80 admin)", "source_url": "https://www.augustaga.gov/DocumentCenter/View/751", "checked": "2026-10-30", "num": 167.0, "note": "Our calculation: lowest tax class, $50,000 gross receipts, owner-only business (no W-2 staff unless the ordinance counts the owner), including the administrative fee. Estimate only."}, "due": {"value": "Jan 1 (penalty after 30 days)", "source_url": "https://www.augustaga.gov/207/Occupation-Tax", "checked": "2026-10-30"}, "penalty": {"value": "10% plus 1.5% per month", "source_url": "https://www.augustaga.gov/207/Occupation-Tax", "checked": "2026-10-30"}, "year": {"value": "Calendar year", "source_url": "https://www.augustaga.gov/207/Occupation-Tax", "checked": "2026-10-30"}}, "calc": {"t": "b", "admin": 80, "br": [[30000, 81], [50000, 87]], "note": "Brackets above $50,000 aren't confirmed here; use the city schedule."}}, {"id": "paulding-county", "name": "Paulding County (unincorporated)", "region": "Paulding County, GA", "state": "GA", "kind": "county", "pop": 188549, "model": "employees", "url": "https://paulding.gov/887/Business-License", "facts": {"admin_fee": {"value": "$25", "source_url": "https://paulding.gov/887/Business-License", "checked": "2026-10-30", "num": 25}, "class1_base": {"value": "$75 for 0–5 W-2 employees", "source_url": "https://paulding.gov/887/Business-License", "checked": "2026-10-30", "num": 75}, "est50k": {"value": "$100", "source_url": "https://www.paulding.gov/DocumentCenter/View/6786/Commercial-Business-License-Application-Fillable", "checked": "2026-10-30", "num": 100.0}, "due": {"value": "Dec 31 (calendar year)", "source_url": "https://paulding.gov/887/Business-License", "checked": "2026-10-30"}, "penalty": {"value": null, "missing": true, "note": "Not found in official sources checked on 2026-10-30.", "checked": "2026-10-30"}, "year": {"value": "Calendar year; 50% tax from Jul 1", "source_url": "https://paulding.gov/887/Business-License", "checked": "2026-10-30"}}, "calc": {"t": "e", "admin": 25, "br": [[5, 75, 0]], "owner_note": "Counts W-2 employees."}}, {"id": "columbia-county", "name": "Columbia County (unincorporated)", "region": "Columbia County, GA", "state": "GA", "kind": "county", "pop": 167472, "model": "employees", "url": "https://www.columbiacountyga.gov/394/Occupational-Tax-Business-License", "facts": {"class1_base": {"value": "$100 to $2,250 by employee count", "source_url": "https://www.columbiacountyga.gov/394/Occupational-Tax-Business-License", "checked": "2026-10-30", "num": 100, "note": "Plus a $3 online fee."}, "est50k": {"value": "$100 (smallest bracket)", "source_url": "https://www.columbiacountyga.gov/394/Occupational-Tax-Business-License", "checked": "2026-10-30", "num": 100.0}, "due": {"value": null, "missing": true, "note": "Not found in official sources checked on 2026-10-30.", "checked": "2026-10-30"}, "penalty": {"value": null, "missing": true, "note": "Not found in official sources checked on 2026-10-30.", "checked": "2026-10-30"}}}, {"id": "macon-bibb", "name": "Macon-Bibb County", "region": "Bibb County, GA", "state": "GA", "kind": "consolidated", "pop": 157056, "model": "employees", "url": "https://bibbcountyga.governmentwindow.com/resources/sites/bibbcountyga/docs/General_Business_License_Application.pdf", "facts": {"admin_fee": {"value": "$65 ($50 for businesses starting Jul–Dec)", "source_url": "https://bibbcountyga.governmentwindow.com/resources/sites/bibbcountyga/docs/General_Business_License_Application.pdf", "checked": "2026-10-30", "num": 65, "note": "Official application, Rev 7/12/2023."}, "per_employee": {"value": "$39 per employee", "source_url": "https://bibbcountyga.governmentwindow.com/resources/sites/bibbcountyga/docs/General_Business_License_Application.pdf", "checked": "2026-10-30", "num": 39}, "practitioner_fee": {"value": "$400 per practitioner", "source_url": "https://bibbcountyga.governmentwindow.com/resources/sites/bibbcountyga/docs/General_Business_License_Application.pdf", "checked": "2026-10-30", "num": 400}, "est50k": {"value": null, "missing": true, "note": "Tax = employees × $39 + $65 admin. The official forms don't say whether a working owner counts as an employee, so we don't show one number (1 employee would be $104).", "checked": "2026-10-30"}, "due": {"value": "Mar 31", "source_url": "https://images-governmentwindow.s3.amazonaws.com/resources/sites/bibbcountyga/docs/General_Business_License_Renewal_Application.pdf", "checked": "2026-10-30"}, "penalty": {"value": "10% plus 1.5% per month", "source_url": "https://images-governmentwindow.s3.amazonaws.com/resources/sites/bibbcountyga/docs/General_Business_License_Renewal_Application.pdf", "checked": "2026-10-30", "note": "Per the current official forms; the older City of Macon ordinance said 1%/mo."}, "year": {"value": "Calendar year; licenses expire Dec 31. Jul–Dec starts pay 50% of the tax", "source_url": "https://bibbcountyga.governmentwindow.com/resources/sites/bibbcountyga/docs/General_Business_License_Application.pdf", "checked": "2026-10-30"}}, "calc": {"t": "e", "admin": 65, "br": [[100000, 0, 39]], "owner_note": "The forms don't say whether a working owner counts; enter only the employees you're sure count."}}, {"id": "savannah", "name": "Savannah", "region": "Chatham County, GA", "state": "GA", "kind": "municipality", "pop": 148808, "model": "gross_receipts_bracket", "url": "https://www.savannahga.gov/785/Business-Tax", "facts": {"class1_base": {"value": "$85 for $1–$30,000 (Class A)", "source_url": "https://www.savannahga.gov/DocumentCenter/View/1821", "checked": "2026-10-30", "num": 85}, "class1_rate": {"value": "Bracket table, Class A base rate 0.00069 to Class F 0.00119", "source_url": "https://www.savannahga.gov/DocumentCenter/View/1821", "checked": "2026-10-30", "num": 0.69}, "admin_fee": {"value": null, "missing": true, "note": "No separate admin fee shown on the schedule.", "checked": "2026-10-30"}, "practitioner_fee": {"value": "$400 per practitioner", "source_url": "https://www.savannahga.gov/DocumentCenter/View/13410/Business-License-Application-Process", "checked": "2026-10-30", "num": 400}, "est50k": {"value": "$119 (Class A, $30,001–$100,000 bracket)", "source_url": "https://www.savannahga.gov/DocumentCenter/View/1821", "checked": "2026-10-30", "num": 119.0, "note": "Our calculation: lowest tax class, $50,000 gross receipts, owner-only business (no W-2 staff unless the ordinance counts the owner), including the administrative fee. Estimate only. Current schedule linked by the city is undated; the application packet says 'Revised Jan. 2014'."}, "due": {"value": "Mar 31, 2026 per the 2026 renewal form; the city's Business Tax page says Jan 31. Confirm with the city.", "source_url": "https://www.savannahga.gov/DocumentCenter/View/1819/Business-Tax-License-Renewal-Form", "checked": "2026-10-30", "note": "Two official sources disagree; also https://www.savannahga.gov/785/Business-Tax"}, "penalty": {"value": "10% plus 1.5% per month after 30 days", "source_url": "https://www.savannahga.gov/DocumentCenter/View/13410/Business-License-Application-Process", "checked": "2026-10-30"}, "year": {"value": "Calendar year; certificates expire Dec 31", "source_url": "https://www.savannahga.gov/DocumentCenter/View/13410/Business-License-Application-Process", "checked": "2026-10-30"}}, "calc": {"t": "b", "admin": 0, "br": [[30000, 85], [100000, 119]]}}, {"id": "athens-clarke", "name": "Athens-Clarke County", "region": "Clarke County, GA", "state": "GA", "kind": "consolidated", "pop": 128691, "model": "employees", "url": "https://www.accgov.com/DocumentCenter/View/435/Occupational-Business-Tax-Application-Revised-7012026", "facts": {"admin_fee": {"value": "$55", "source_url": "https://www.accgov.com/DocumentCenter/View/435/Occupational-Business-Tax-Application-Revised-7012026", "checked": "2026-10-30", "num": 55}, "class1_base": {"value": "$52 for 1 employee/owner; $139 for 2–3; up to $4,174 for 251+", "source_url": "https://www.accgov.com/DocumentCenter/View/435/Occupational-Business-Tax-Application-Revised-7012026", "checked": "2026-10-30", "num": 52}, "practitioner_fee": {"value": "$400 per practitioner", "source_url": "https://www.accgov.com/DocumentCenter/View/435/Occupational-Business-Tax-Application-Revised-7012026", "checked": "2026-10-30", "num": 400}, "est50k": {"value": "$107 (1 owner, no staff)", "source_url": "https://www.accgov.com/DocumentCenter/View/435/Occupational-Business-Tax-Application-Revised-7012026", "checked": "2026-10-30", "num": 107.0, "note": "Employee-based: receipts don't matter. Owners count."}, "due": {"value": "Apr 1", "source_url": "https://www.accgov.com/DocumentCenter/View/435/Occupational-Business-Tax-Application-Revised-7012026", "checked": "2026-10-30"}, "penalty": {"value": "10% plus 1.5% per month", "source_url": "https://www.accgov.com/DocumentCenter/View/435/Occupational-Business-Tax-Application-Revised-7012026", "checked": "2026-10-30"}, "year": {"value": "Calendar year; new businesses after Jul 1 pay 50%", "source_url": "https://www.accgov.com/DocumentCenter/View/435/Occupational-Business-Tax-Application-Revised-7012026", "checked": "2026-10-30"}}}, {"id": "south-fulton", "name": "South Fulton", "region": "Fulton County, GA", "state": "GA", "kind": "municipality", "pop": 112003, "model": "gross_receipts_class", "url": "https://www.cityofsouthfultonga.gov/DocumentCenter/View/8095/City-of-South-Fulton-Fee-Schedule-May-2023", "facts": {"admin_fee": {"value": "$170 (includes $75 fire inspection)", "source_url": "https://www.cityofsouthfultonga.gov/DocumentCenter/View/8095/City-of-South-Fulton-Fee-Schedule-May-2023", "checked": "2026-10-30", "num": 170}, "class1_base": {"value": "$50 on first $20,000", "source_url": "https://www.cityofsouthfultonga.gov/DocumentCenter/View/8095/City-of-South-Fulton-Fee-Schedule-May-2023", "checked": "2026-10-30", "num": 50}, "class1_rate": {"value": "$0.50 to $2.20 per $1,000 over $20,000", "source_url": "https://www.cityofsouthfultonga.gov/DocumentCenter/View/8095/City-of-South-Fulton-Fee-Schedule-May-2023", "checked": "2026-10-30", "num": 0.5}, "per_employee": {"value": "$13 per employee", "source_url": "https://www.cityofsouthfultonga.gov/DocumentCenter/View/8095/City-of-South-Fulton-Fee-Schedule-May-2023", "checked": "2026-10-30", "num": 13}, "practitioner_fee": {"value": "$400", "source_url": "https://www.cityofsouthfultonga.gov/DocumentCenter/View/8095/City-of-South-Fulton-Fee-Schedule-May-2023", "checked": "2026-10-30", "num": 400}, "est50k": {"value": "$235", "source_url": "https://www.cityofsouthfultonga.gov/DocumentCenter/View/8095/City-of-South-Fulton-Fee-Schedule-May-2023", "checked": "2026-10-30", "num": 235.0, "note": "Our calculation: lowest tax class, $50,000 gross receipts, owner-only business (no W-2 staff unless the ordinance counts the owner), including the administrative fee. Estimate only. Fee schedule dated May 2023."}, "due": {"value": null, "missing": true, "note": "Not found in official sources checked on 2026-10-30.", "checked": "2026-10-30"}, "penalty": {"value": null, "missing": true, "note": "Not found in official sources checked on 2026-10-30.", "checked": "2026-10-30"}}, "calc": {"t": "r", "admin": 170, "flat": 50, "upto": 20000, "rate": 0.5, "per_emp": 13}}, {"id": "sandy-springs", "name": "Sandy Springs", "region": "Fulton County, GA", "state": "GA", "kind": "municipality", "pop": 105505, "model": "gross_receipts_class", "url": "https://www.sandyspringsga.gov/schedule-rates/", "facts": {"admin_fee": {"value": "$75", "source_url": "https://www.sandyspringsga.gov/schedule-rates/", "checked": "2026-10-30", "num": 75}, "class1_base": {"value": "$50 flat", "source_url": "https://www.sandyspringsga.gov/schedule-rates/", "checked": "2026-10-30", "num": 50, "note": "A '$20,000 deduction' in an earlier summary isn't on the city's pages, so we left it out."}, "class1_rate": {"value": "$0.85 per $1,000 (lowest, Class 3) up to $1.95; financial institutions $2.50", "source_url": "https://up.sandyspringsga.gov/sites/default/files/2021-06/ScheduleofRates.pdf", "checked": "2026-10-30", "num": 0.85}, "per_employee": {"value": "$13 per W-2 employee (owners excluded)", "source_url": "https://www.sandyspringsga.gov/schedule-rates/", "checked": "2026-10-30", "num": 13}, "practitioner_fee": {"value": "$400; insurance $150", "source_url": "https://www.sandyspringsga.gov/business-license-frequently-asked-questions/", "checked": "2026-10-30", "num": 400}, "est50k": {"value": null, "missing": true, "note": "Needs lowest class rate: $125 + rate × 30.", "checked": "2026-10-30"}, "due": {"value": null, "missing": true, "note": "Not found in official sources checked on 2026-10-30.", "checked": "2026-10-30"}, "penalty": {"value": null, "missing": true, "note": "Not found in official sources checked on 2026-10-30.", "checked": "2026-10-30"}}}, {"id": "roswell", "name": "Roswell", "region": "Fulton County, GA", "state": "GA", "kind": "municipality", "pop": 92227, "model": "gross_receipts_class", "url": "https://www.roswellgov.com/faqs/how-is-my-business-occupation-tax-calculated-and-what-is-the-current-schedule-of-rates/", "facts": {"admin_fee": {"value": null, "missing": true, "note": "Set by council resolution; amount not captured.", "checked": "2026-10-30"}, "class1_rate": {"value": null, "missing": true, "note": "Rate PDF linked from business registration page not read.", "checked": "2026-10-30"}, "per_employee": {"value": "Only counted when over 99 employees", "source_url": "https://www.roswellgov.com/faqs/how-is-my-business-occupation-tax-calculated-and-what-is-the-current-schedule-of-rates/", "checked": "2026-10-30"}, "est50k": {"value": null, "missing": true, "note": "Not found in official sources checked on 2026-10-30.", "checked": "2026-10-30"}, "due": {"value": null, "missing": true, "note": "Not found in official sources checked on 2026-10-30.", "checked": "2026-10-30"}, "penalty": {"value": null, "missing": true, "note": "Not found in official sources checked on 2026-10-30.", "checked": "2026-10-30"}}}, {"id": "warner-robins", "name": "Warner Robins", "region": "Houston County, GA", "state": "GA", "kind": "municipality", "pop": 86199, "model": "employees_class", "url": "https://library.municode.com/ga/warner_robins/codes/code_of_ordinances?nodeId=THCOWAROGE_CH10LIOCTATAMIRE_ARTXIIIOCTARE_S10-319BUNOCOAR", "facts": {"admin_fee": {"value": null, "missing": true, "dropped": true, "note": "Not published on an official page we could open (could not confirm on the cited page).", "checked": "2026-10-30"}, "class1_base": {"value": null, "missing": true, "dropped": true, "note": "Not published on an official page we could open (could not confirm on the cited page).", "checked": "2026-10-30"}, "est50k": {"value": null, "missing": true, "dropped": true, "note": "Not published on an official page we could open (could not confirm on the cited page).", "checked": "2026-10-30"}, "due": {"value": null, "missing": true, "note": "Not found in official sources checked on 2026-10-30.", "checked": "2026-10-30"}, "penalty": {"value": null, "missing": true, "note": "Not found in official sources checked on 2026-10-30.", "checked": "2026-10-30"}}}, {"id": "johns-creek", "name": "Johns Creek", "region": "Fulton County, GA", "state": "GA", "kind": "municipality", "pop": 81167, "model": "gross_receipts_class", "url": "https://johnscreekga.gov/businesses/business-licenses/", "facts": {"admin_fee": {"value": "$75", "source_url": "https://johnscreekga.b-cdn.net/app/uploads/2024/03/fee-schedule.pdf", "checked": "2026-10-30", "num": 75}, "class1_base": {"value": "$50 on first $20,000", "source_url": "https://johnscreekga.b-cdn.net/app/uploads/2024/03/fee-schedule.pdf", "checked": "2026-10-30", "num": 50}, "class1_rate": {"value": "$0.50 to $2.20 per $1,000 over $20,000", "source_url": "https://johnscreekga.b-cdn.net/app/uploads/2024/03/fee-schedule.pdf", "checked": "2026-10-30", "num": 0.5}, "per_employee": {"value": "$13 per employee", "source_url": "https://johnscreekga.b-cdn.net/app/uploads/2024/03/fee-schedule.pdf", "checked": "2026-10-30", "num": 13}, "est50k": {"value": "$140", "source_url": "https://johnscreekga.b-cdn.net/app/uploads/2024/03/fee-schedule.pdf", "checked": "2026-10-30", "num": 140.0, "note": "Our calculation: lowest tax class, $50,000 gross receipts, owner-only business (no W-2 staff unless the ordinance counts the owner), including the administrative fee. Estimate only."}, "due": {"value": "Mar 31", "source_url": "https://johnscreekga.gov/businesses/business-licenses/", "checked": "2026-10-30"}, "penalty": {"value": "10% plus 1.5% per month", "source_url": "https://johnscreekga.gov/businesses/business-licenses/", "checked": "2026-10-30"}, "year": {"value": "Calendar year", "source_url": "https://johnscreekga.gov/businesses/business-licenses/", "checked": "2026-10-30"}}, "calc": {"t": "r", "admin": 75, "flat": 50, "upto": 20000, "rate": 0.5, "per_emp": 13}}, {"id": "alpharetta", "name": "Alpharetta", "region": "Fulton County, GA", "state": "GA", "kind": "municipality", "pop": 67275, "model": "employees", "url": "https://content.civicplus.com/api/assets/ga-alpharetta/aa3d2a80-340c-40e0-a6dd-3ce6e320b9e0?cache=1800", "facts": {"admin_fee": {"value": "$75", "source_url": "https://content.civicplus.com/api/assets/ga-alpharetta/aa3d2a80-340c-40e0-a6dd-3ce6e320b9e0?cache=1800", "checked": "2026-10-30", "num": 75}, "class1_base": {"value": "$125 + $10 per FTE (1–4 FTE); $200 + $10 (5–10); … $175 + $17 per FTE (50+)", "source_url": "https://content.civicplus.com/api/assets/ga-alpharetta/aa3d2a80-340c-40e0-a6dd-3ce6e320b9e0?cache=1800", "checked": "2026-10-30", "num": 125}, "est50k": {"value": "$210 (1 FTE; owners count, minimum 1 FTE)", "source_url": "https://content.civicplus.com/api/assets/ga-alpharetta/aa3d2a80-340c-40e0-a6dd-3ce6e320b9e0?cache=1800", "checked": "2026-10-30", "num": 210.0, "note": "Employee-based: receipts don't matter."}, "due": {"value": null, "missing": true, "note": "Not found in official sources checked on 2026-10-30.", "checked": "2026-10-30"}, "penalty": {"value": null, "missing": true, "note": "Not found in official sources checked on 2026-10-30.", "checked": "2026-10-30"}, "year": {"value": "Calendar year; Jul 1–Sep 30 starts pay half the tax, Oct 1 on pay 25%", "source_url": "https://content.civicplus.com/api/assets/ga-alpharetta/aa3d2a80-340c-40e0-a6dd-3ce6e320b9e0?cache=1800", "checked": "2026-10-30"}}, "calc": {"t": "e", "admin": 75, "emp_min": 1, "br": [[4, 125, 10], [10, 200, 10]], "owner_note": "Owners count; minimum 1 FTE."}}, {"id": "albany", "name": "Albany", "region": "Dougherty County, GA", "state": "GA", "kind": "municipality", "pop": 66705, "model": "gross_receipts_class", "url": "https://www.albanyga.gov/City-Departments/Finance-Department/Treasury-Division/Occupational-Tax-Certificate", "facts": {"min_fee": {"value": null, "missing": true, "dropped": true, "note": "Not published on an official page we could open (the $125 minimum / $9,000 maximum isn't on the city page or in the code text).", "checked": "2026-10-30"}, "class1_rate": {"value": null, "missing": true, "dropped": true, "note": "Not published on an official page we could open (the code says class rates are kept on file with the clerk; not published).", "checked": "2026-10-30"}, "admin_fee": {"value": "$125 initial application fee (general businesses); flea markets/malls $1,000", "source_url": "https://www.albanyga.gov/City-Departments/Finance-Department/Treasury-Division/Occupational-Tax-Certificate", "checked": "2026-10-30", "num": 125}, "est50k": {"value": null, "missing": true, "dropped": true, "note": "Not published on an official page we could open (could not confirm on the cited page).", "checked": "2026-10-30"}, "due": {"value": null, "missing": true, "note": "Not found in official sources checked on 2026-10-30.", "checked": "2026-10-30"}, "penalty": {"value": null, "missing": true, "note": "Not found in official sources checked on 2026-10-30.", "checked": "2026-10-30"}}}, {"id": "marietta", "name": "Marietta", "region": "Cobb County, GA", "state": "GA", "kind": "municipality", "pop": 63122, "model": "greater_of_gross_receipts_or_employees", "url": "https://www.mariettaga.gov/DocumentCenter/View/14478/City-Fee-Chart", "facts": {"admin_fee": {"value": "$58", "source_url": "https://www.mariettaga.gov/DocumentCenter/View/14478/City-Fee-Chart", "checked": "2026-10-30", "num": 58}, "class1_base": {"value": "$90 for receipts under $100,000 (Tier 1)", "source_url": "https://www.mariettaga.gov/DocumentCenter/View/14478/City-Fee-Chart", "checked": "2026-10-30", "num": 90}, "per_employee": {"value": "$22 each (0–25), $16 each above 25; greater of employee or receipts calc applies", "source_url": "https://www.mariettaga.gov/DocumentCenter/View/14478/City-Fee-Chart", "checked": "2026-10-30", "num": 22}, "est50k": {"value": "$148", "source_url": "https://www.mariettaga.gov/DocumentCenter/View/14478/City-Fee-Chart", "checked": "2026-10-30", "num": 148.0, "note": "Our calculation: lowest tax class, $50,000 gross receipts, owner-only business (no W-2 staff unless the ordinance counts the owner), including the administrative fee. Estimate only."}, "due": {"value": null, "missing": true, "note": "Not found in official sources checked on 2026-10-30.", "checked": "2026-10-30"}, "penalty": {"value": null, "missing": true, "note": "Not found in official sources checked on 2026-10-30.", "checked": "2026-10-30"}}, "calc": {"t": "gm", "admin": 58, "tier1": 90, "tier1_upto": 99999.99, "e1": 22, "e1_upto": 25, "e2": 16}}, {"id": "stonecrest", "name": "Stonecrest", "region": "DeKalb County, GA", "state": "GA", "kind": "municipality", "pop": 61015, "model": "gross_receipts_class_plus_employees", "url": "https://www.stonecrestga.gov/DocumentCenter/View/125/Fee-Schedule-PDF", "facts": {"admin_fee": {"value": "$75", "source_url": "https://www.stonecrestga.gov/DocumentCenter/View/125/Fee-Schedule-PDF", "checked": "2026-10-30", "num": 75}, "min_fee": {"value": "$50 minimum gross-receipts tax", "source_url": "https://www.stonecrestga.gov/DocumentCenter/View/125/Fee-Schedule-PDF", "checked": "2026-10-30", "num": 50}, "class1_rate": {"value": "$0.30 per $1,000 (Class 1) to $1.30 (Class 6), receipts over $20,000", "source_url": "https://www.stonecrestga.gov/DocumentCenter/View/125/Fee-Schedule-PDF", "checked": "2026-10-30", "num": 0.3}, "per_employee": {"value": "$4 (Class 1) to $14 (Class 6)", "source_url": "https://www.stonecrestga.gov/DocumentCenter/View/125/Fee-Schedule-PDF", "checked": "2026-10-30", "num": 4}, "practitioner_fee": {"value": "$400", "source_url": "https://www.stonecrestga.gov/DocumentCenter/View/125/Fee-Schedule-PDF", "checked": "2026-10-30", "num": 400}, "est50k": {"value": "$125–$134 depending on whether the $50 minimum is a floor or added to the receipts tax; plus the employee fee", "source_url": "https://www.stonecrestga.gov/DocumentCenter/View/125/Fee-Schedule-PDF", "checked": "2026-10-30", "note": "The fee schedule doesn't say how the minimum combines, so we show a range."}, "due": {"value": null, "missing": true, "note": "Not found in official sources checked on 2026-10-30.", "checked": "2026-10-30"}, "penalty": {"value": null, "missing": true, "note": "Not found in official sources checked on 2026-10-30.", "checked": "2026-10-30"}}}, {"id": "brookhaven", "name": "Brookhaven", "region": "DeKalb County, GA", "state": "GA", "kind": "municipality", "pop": 59370, "model": "gross_receipts_class_plus_employees", "url": "https://www.brookhavenga.gov/379/Occupational-Tax-Certificate", "facts": {"class1_base": {"value": "$125 base", "source_url": "https://www.brookhavenga.gov/379/Occupational-Tax-Certificate", "checked": "2026-10-30", "num": 125}, "class1_rate": {"value": "$0.45 per $1,000 (lowest class listed, Class 2 utilities) up to $1.17", "source_url": "https://www.brookhavenga.gov/DocumentCenter/View/799/Occupational-Tax-Rate-Table-PDF", "checked": "2026-10-30", "num": 0.45, "note": "The rate table has no Class 1."}, "per_employee": {"value": "$6 to $14 per employee by class", "source_url": "https://www.brookhavenga.gov/DocumentCenter/View/799/Occupational-Tax-Rate-Table-PDF", "checked": "2026-10-30", "num": 6}, "admin_fee": {"value": null, "missing": true, "note": "No separate admin fee listed.", "checked": "2026-10-30"}, "est50k": {"value": null, "missing": true, "note": "Whether the first $20,000 is excluded isn't on the city pages, so we don't show one number.", "checked": "2026-10-30"}, "due": {"value": "Renewals due Apr 30", "source_url": "https://www.brookhavenga.gov/379/Occupational-Tax-Certificate", "checked": "2026-10-30"}, "penalty": {"value": null, "missing": true, "note": "Not found in official sources checked on 2026-10-30.", "checked": "2026-10-30"}}}, {"id": "smyrna", "name": "Smyrna", "region": "Cobb County, GA", "state": "GA", "kind": "municipality", "pop": 57177, "model": "gross_receipts_class", "url": "https://www.smyrnaga.gov/business/community-development/business-license-division", "facts": {"admin_fee": {"value": null, "missing": true, "note": "Not found in official sources checked on 2026-10-30.", "checked": "2026-10-30"}, "class1_rate": {"value": null, "missing": true, "note": "Not found in official sources checked on 2026-10-30.", "checked": "2026-10-30"}, "est50k": {"value": null, "missing": true, "note": "Not found in official sources checked on 2026-10-30.", "checked": "2026-10-30"}, "due": {"value": null, "missing": true, "note": "Not found in official sources checked on 2026-10-30.", "checked": "2026-10-30"}, "penalty": {"value": null, "missing": true, "note": "Not found in official sources checked on 2026-10-30.", "checked": "2026-10-30"}}}, {"id": "valdosta", "name": "Valdosta", "region": "Lowndes County, GA", "state": "GA", "kind": "municipality", "pop": 55667, "model": "gross_receipts", "url": "https://www.valdostacity.com/finance/business-licensing/business-license", "facts": {"admin_fee": {"value": null, "missing": true, "note": "Nonrefundable admin fee exists; amount not captured.", "checked": "2026-10-30"}, "class1_rate": {"value": null, "missing": true, "note": "Not found in official sources checked on 2026-10-30.", "checked": "2026-10-30"}, "est50k": {"value": null, "missing": true, "note": "Not found in official sources checked on 2026-10-30.", "checked": "2026-10-30"}, "due": {"value": "Jan 31", "source_url": "https://www.valdostacity.com/finance/business-licensing/business-license", "checked": "2026-10-30"}, "penalty": {"value": "10% of the certificate cost plus 0.10% interest per day after Jan 31", "source_url": "https://www.valdostacity.com/finance/business-licensing/business-license", "checked": "2026-10-30"}}}, {"id": "dunwoody", "name": "Dunwoody", "region": "DeKalb County, GA", "state": "GA", "kind": "municipality", "pop": 51795, "model": "gross_receipts_class_plus_employees", "url": "https://www.dunwoodyga.gov/government/departments/community-development/licenses-special-events/business-licenses", "facts": {"class1_base": {"value": "$125 base fee (the city says most businesses owe more after review)", "source_url": "https://www.dunwoodyga.gov/government/departments/community-development/licenses-special-events/business-licenses", "checked": "2026-10-30", "num": 125}, "class1_rate": {"value": null, "missing": true, "dropped": true, "note": "Not published on an official page we could open (the current rate table link isn't reachable; only a 2018 table exists).", "checked": "2026-10-30"}, "per_employee": {"value": null, "missing": true, "dropped": true, "note": "Not published on an official page we could open (only a 2018 table exists).", "checked": "2026-10-30"}, "est50k": {"value": null, "missing": true, "note": "Current rate table not reachable; we only know the $125 base fee.", "checked": "2026-10-30"}, "due": {"value": "Apr 15", "source_url": "https://www.dunwoodyga.gov/government/departments/community-development/licenses-special-events/business-licenses", "checked": "2026-10-30"}, "penalty": {"value": "One-time 10% penalty plus 1% interest every 30 days", "source_url": "https://www.dunwoodyga.gov/government/departments/community-development/licenses-special-events/business-licenses", "checked": "2026-10-30"}}}, {"id": "gainesville", "name": "Gainesville", "region": "Hall County, GA", "state": "GA", "kind": "municipality", "pop": 47712, "model": "employees", "url": "https://library.municode.com/ga/gainesville/codes/code_of_ordinances?nodeId=PTIIITHCOOR_TIT6LIPEBURE_CH6-2OCTA_S6-2-30EFFACOCHPRCOBUAFTACERE", "facts": {"class1_base": {"value": "$135 for 0–1 FTE (owners count), up to $9,950 for 1,000+", "source_url": "https://gainesvillega.hdlgov.com/base64files/BUSINESSOCCUPATION_FORM_3.pdf", "checked": "2026-10-30", "num": 135}, "admin_fee": {"value": null, "missing": true, "note": "None shown on the city's application form.", "checked": "2026-10-30"}, "practitioner_fee": {"value": null, "missing": true, "dropped": true, "note": "Not published on an official page we could open (Municode wasn't reachable).", "checked": "2026-10-30"}, "est50k": {"value": "$135 (one person)", "source_url": "https://gainesvillega.hdlgov.com/base64files/BUSINESSOCCUPATION_FORM_3.pdf", "checked": "2026-10-30", "num": 135.0, "note": "Employee-based. The city form says to remit the tax-table amount; no separate admin fee is shown."}, "due": {"value": null, "missing": true, "note": "Not found in official sources checked on 2026-10-30.", "checked": "2026-10-30"}, "penalty": {"value": null, "missing": true, "note": "Not found in official sources checked on 2026-10-30.", "checked": "2026-10-30"}, "year": {"value": "Starts after Jul 1 pay half", "source_url": "https://gainesvillega.hdlgov.com/base64files/BUSINESSOCCUPATION_FORM_3.pdf", "checked": "2026-10-30"}}, "calc": {"t": "e", "admin": 0, "emp_min": 1, "br": [[1, 135, 0]], "owner_note": "Owners count as full-time equivalents. Only the 0–1 FTE amount ($135) is confirmed; larger businesses use the city tax table (up to $9,950 for 1,000+)."}}, {"id": "newnan", "name": "Newnan", "region": "Coweta County, GA", "state": "GA", "kind": "municipality", "pop": 45548, "model": "unknown", "url": "https://newnanga.gov/295/Occupational-Tax-Certificate-Renewals", "facts": {"admin_fee": {"value": "$25", "source_url": "https://newnanga.gov/295/Occupational-Tax-Certificate-Renewals", "checked": "2026-10-30", "num": 25}, "practitioner_fee": {"value": "$400 + $25; insurance agents $100", "source_url": "https://newnanga.gov/295/Occupational-Tax-Certificate-Renewals", "checked": "2026-10-30", "num": 400}, "class1_rate": {"value": null, "missing": true, "note": "Not found in official sources checked on 2026-10-30.", "checked": "2026-10-30"}, "est50k": {"value": null, "missing": true, "note": "Not found in official sources checked on 2026-10-30.", "checked": "2026-10-30"}, "due": {"value": "Renewals due Jan 1; no penalty through Apr 15", "source_url": "https://newnanga.gov/295/Occupational-Tax-Certificate-Renewals", "checked": "2026-10-30"}, "penalty": {"value": "Penalties start at 11.5% after Apr 15", "source_url": "https://newnanga.gov/295/Occupational-Tax-Certificate-Renewals", "checked": "2026-10-30"}}}, {"id": "peachtree-corners", "name": "Peachtree Corners", "region": "Gwinnett County, GA", "state": "GA", "kind": "municipality", "pop": 42638, "model": "gross_receipts_class", "url": "https://www.peachtreecornersga.gov/DocumentCenter/View/5667/Fee-Schedule---Comprehensive-PDF", "facts": {"admin_fee": {"value": "$80", "source_url": "https://www.peachtreecornersga.gov/DocumentCenter/View/5667/Fee-Schedule---Comprehensive-PDF", "checked": "2026-10-30", "num": 80}, "class1_rate": {"value": "$0.70 to $1.20 per $1,000 over $25,000", "source_url": "https://www.peachtreecornersga.gov/DocumentCenter/View/5667/Fee-Schedule---Comprehensive-PDF", "checked": "2026-10-30", "num": 0.7}, "max_fee": {"value": "$40,000 tax cap", "source_url": "https://www.peachtreecornersga.gov/DocumentCenter/View/5667/Fee-Schedule---Comprehensive-PDF", "checked": "2026-10-30", "num": 40000}, "practitioner_fee": {"value": "$400", "source_url": "https://www.peachtreecornersga.gov/DocumentCenter/View/5667/Fee-Schedule---Comprehensive-PDF", "checked": "2026-10-30", "num": 400}, "est50k": {"value": "$97.50", "source_url": "https://www.peachtreecornersga.gov/DocumentCenter/View/5667/Fee-Schedule---Comprehensive-PDF", "checked": "2026-10-30", "num": 97.5, "note": "Our calculation: lowest tax class, $50,000 gross receipts, owner-only business (no W-2 staff unless the ordinance counts the owner), including the administrative fee. Estimate only. 2027 schedule."}, "due": {"value": "Mar 31", "source_url": "https://www.peachtreecornersga.gov/DocumentCenter/View/5667/Fee-Schedule---Comprehensive-PDF", "checked": "2026-10-30"}, "penalty": {"value": "10% plus 1.5% per month", "source_url": "https://www.peachtreecornersga.gov/DocumentCenter/View/5667/Fee-Schedule---Comprehensive-PDF", "checked": "2026-10-30"}}, "calc": {"t": "r", "admin": 80, "exempt": 25000, "rate": 0.7, "max_tax": 40000}}, {"id": "milton", "name": "Milton", "region": "Fulton County, GA", "state": "GA", "kind": "municipality", "pop": 41490, "model": "gross_receipts_class", "url": "https://www.miltonga.gov/government/finance/occupational-taxes-business-licenses", "facts": {"admin_fee": {"value": null, "missing": true, "dropped": true, "note": "Not published on an official page we could open (Milton's site blocks automated reads; not confirmed).", "checked": "2026-10-30"}, "class1_rate": {"value": null, "missing": true, "note": "Not found in official sources checked on 2026-10-30.", "checked": "2026-10-30"}, "est50k": {"value": null, "missing": true, "note": "Not found in official sources checked on 2026-10-30.", "checked": "2026-10-30"}, "due": {"value": null, "missing": true, "dropped": true, "note": "Not published on an official page we could open (Milton's site blocks automated reads; not confirmed).", "checked": "2026-10-30"}, "penalty": {"value": null, "missing": true, "note": "Not found in official sources checked on 2026-10-30.", "checked": "2026-10-30"}}}, {"id": "douglasville", "name": "Douglasville", "region": "Douglas County, GA", "state": "GA", "kind": "municipality", "pop": 40540, "model": "gross_receipts", "url": "https://www.douglasvillega.gov/Departments/Finance/Occupational-Tax", "facts": {"admin_fee": {"value": "$50 processing fee", "source_url": "https://www.douglasvillega.gov/Departments/Finance/Occupational-Tax", "checked": "2026-10-30", "num": 50}, "class1_rate": {"value": null, "missing": true, "note": "Not found in official sources checked on 2026-10-30.", "checked": "2026-10-30"}, "est50k": {"value": null, "missing": true, "note": "Not found in official sources checked on 2026-10-30.", "checked": "2026-10-30"}, "due": {"value": "Licenses expire Dec 31; renewal notices go out in October", "source_url": "https://www.douglasvillega.gov/Departments/Finance/Occupational-Tax", "checked": "2026-10-30"}, "penalty": {"value": null, "missing": true, "dropped": true, "note": "Not published on an official page we could open (not on the city page).", "checked": "2026-10-30"}}}, {"id": "rome", "name": "Rome", "region": "Floyd County, GA", "state": "GA", "kind": "municipality", "pop": 38747, "model": "by_type_receipts_workers", "url": "https://www.romega.us/281/Licenses-Fees", "facts": {"class1_base": {"value": null, "missing": true, "note": "No public schedule; city gives estimates via inquiry form.", "checked": "2026-10-30"}, "est50k": {"value": null, "missing": true, "note": "Not found in official sources checked on 2026-10-30.", "checked": "2026-10-30"}, "due": {"value": null, "missing": true, "note": "Not found in official sources checked on 2026-10-30.", "checked": "2026-10-30"}, "penalty": {"value": null, "missing": true, "note": "Not found in official sources checked on 2026-10-30.", "checked": "2026-10-30"}}}, {"id": "kennesaw", "name": "Kennesaw", "region": "Cobb County, GA", "state": "GA", "kind": "municipality", "pop": 37740, "model": "gross_receipts_class", "url": "https://www.kennesaw-ga.gov/hrf_faq/what-is-the-cost-of-a-business-license/", "facts": {"admin_fee": {"value": "$55", "source_url": "https://www.kennesaw-ga.gov/hrf_faq/what-is-the-cost-of-a-business-license/", "checked": "2026-10-30", "num": 55}, "min_fee": {"value": "$80 minimum total", "source_url": "https://www.kennesaw-ga.gov/hrf_faq/what-is-the-cost-of-a-business-license/", "checked": "2026-10-30", "num": 80}, "class1_rate": {"value": null, "missing": true, "note": "Rate table in master fee schedule (updated Oct 6, 2026) not read.", "checked": "2026-10-30"}, "practitioner_fee": {"value": "$400", "source_url": "https://www.kennesaw-ga.gov/hrf_faq/what-is-the-cost-of-a-business-license/", "checked": "2026-10-30", "num": 400}, "est50k": {"value": null, "missing": true, "note": "Not found in official sources checked on 2026-10-30.", "checked": "2026-10-30"}, "due": {"value": null, "missing": true, "note": "Not found in official sources checked on 2026-10-30.", "checked": "2026-10-30"}, "penalty": {"value": null, "missing": true, "note": "Not found in official sources checked on 2026-10-30.", "checked": "2026-10-30"}}}, {"id": "tucker", "name": "Tucker", "region": "DeKalb County, GA", "state": "GA", "kind": "municipality", "pop": 37224, "model": "gross_receipts_class_plus_employees", "url": "https://www.tuckerga.gov/licensing/", "facts": {"admin_fee": {"value": "$125", "source_url": "https://www.tuckerga.gov/wp-content/uploads/2025/01/TUCKER_2025_OTC_RENEWAL_1.23.25.pdf", "checked": "2026-10-30", "num": 125}, "class1_rate": {"value": "$0.30 per $1,000 (Class 1) on prior-year gross", "source_url": "https://www.tuckerga.gov/wp-content/uploads/2025/01/TUCKER_2025_OTC_RENEWAL_1.23.25.pdf", "checked": "2026-10-30", "num": 0.3}, "per_employee": {"value": "$4 (Class 1) to $14; minimum 1 employee", "source_url": "https://www.tuckerga.gov/wp-content/uploads/2025/01/TUCKER_2025_OTC_RENEWAL_1.23.25.pdf", "checked": "2026-10-30", "num": 4}, "est50k": {"value": "$144 ($125 + $4 employee minimum + $50,000 × 0.0003)", "source_url": "https://www.tuckerga.gov/wp-content/uploads/2025/01/TUCKER_2025_OTC_RENEWAL_1.23.25.pdf", "checked": "2026-10-30", "num": 144.0, "note": "Our calculation: lowest tax class, $50,000 gross receipts, owner-only business (no W-2 staff unless the ordinance counts the owner), including the administrative fee. Estimate only. 2025 renewal form."}, "due": {"value": "Jan 1", "source_url": "https://www.tuckerga.gov/wp-content/uploads/2025/01/TUCKER_2025_OTC_RENEWAL_1.23.25.pdf", "checked": "2026-10-30"}, "penalty": {"value": "10% if unpaid 90 days after Jan 1; interest 1% per month", "source_url": "https://www.tuckerga.gov/wp-content/uploads/2025/01/TUCKER_2025_OTC_RENEWAL_1.23.25.pdf", "checked": "2026-10-30"}}, "calc": {"t": "r", "admin": 125, "rate": 0.3, "per_emp": 4, "emp_min": 1}}, {"id": "duluth", "name": "Duluth", "region": "Gwinnett County, GA", "state": "GA", "kind": "municipality", "pop": 33157, "model": "gross_receipts_class", "url": "https://cms4files.revize.com/duluth/Info%20Pack%20Occ%20Tax%20Lic-Bus%20Regs%202025%20(r).pdf", "facts": {"admin_fee": {"value": "$50", "source_url": "https://cms4files.revize.com/duluth/Info%20Pack%20Occ%20Tax%20Lic-Bus%20Regs%202025%20(r).pdf", "checked": "2026-10-30", "num": 50}, "class1_rate": {"value": "$0.50 to $1.00 per $1,000", "source_url": "https://cms4files.revize.com/duluth/Info%20Pack%20Occ%20Tax%20Lic-Bus%20Regs%202025%20(r).pdf", "checked": "2026-10-30", "num": 0.5}, "practitioner_fee": {"value": "$400 + $50", "source_url": "https://cms4files.revize.com/duluth/Info%20Pack%20Occ%20Tax%20Lic-Bus%20Regs%202025%20(r).pdf", "checked": "2026-10-30", "num": 400}, "est50k": {"value": "$75–$100 ($75 by the worksheet formula; $100 if the $50 minimum tax applies)", "source_url": "https://cms4files.revize.com/duluth/Info%20Pack%20Occ%20Tax%20Lic-Bus%20Regs%202025%20(r).pdf", "checked": "2026-10-30", "note": "The info pack doesn't say which applies, so we show a range."}, "due": {"value": "Renewals due Jan 30", "source_url": "https://cms4files.revize.com/duluth/Info%20Pack%20Occ%20Tax%20Lic-Bus%20Regs%202025%20(r).pdf", "checked": "2026-10-30"}, "penalty": {"value": null, "missing": true, "note": "Not found in official sources checked on 2026-10-30.", "checked": "2026-10-30"}, "min_fee": {"value": "$50 minimum tax; $12,500 maximum", "source_url": "https://cms4files.revize.com/duluth/Info%20Pack%20Occ%20Tax%20Lic-Bus%20Regs%202025%20(r).pdf", "checked": "2026-10-30", "num": 50}}}, {"id": "lawrenceville", "name": "Lawrenceville", "region": "Gwinnett County, GA", "state": "GA", "kind": "municipality", "pop": 31877, "model": "gross_receipts_class", "url": "https://www.lawrencevillega.org/777/Occupation-Tax-Changes", "facts": {"admin_fee": {"value": "$100", "source_url": "https://mcclibraryfunctions.azurewebsites.us/api/ordinanceDownload/15153/1322847/pdf", "checked": "2026-10-30", "num": 100}, "class1_rate": {"value": "$0.65 per $1,000 (Class 1, 0.065%)", "source_url": "https://mcclibraryfunctions.azurewebsites.us/api/ordinanceDownload/15153/1322847/pdf", "checked": "2026-10-30", "num": 0.65}, "max_fee": {"value": "$25,000 per certificate", "source_url": "https://mcclibraryfunctions.azurewebsites.us/api/ordinanceDownload/15153/1322847/pdf", "checked": "2026-10-30", "num": 25000}, "est50k": {"value": "$100 (receipts up to $50,000 are exempt, so only the admin fee)", "source_url": "https://mcclibraryfunctions.azurewebsites.us/api/ordinanceDownload/15153/1322847/pdf", "checked": "2026-10-30", "num": 100.0, "note": "Our calculation: lowest tax class, $50,000 gross receipts, owner-only business (no W-2 staff unless the ordinance counts the owner), including the administrative fee. Estimate only."}, "due": {"value": "Returns due Mar 1", "source_url": "https://mcclibraryfunctions.azurewebsites.us/api/ordinanceDownload/15153/1322847/pdf", "checked": "2026-10-30"}, "penalty": {"value": null, "missing": true, "note": "Not found in official sources checked on 2026-10-30.", "checked": "2026-10-30"}, "exemption": {"value": "2026: first $50,000 or 35% of receipts exempt (whichever is higher); $50,000 from 2027", "source_url": "https://mcclibraryfunctions.azurewebsites.us/api/ordinanceDownload/15153/1322847/pdf", "checked": "2026-10-30"}, "practitioner_fee": {"value": "$300 (2026); $400 from 2027", "source_url": "https://mcclibraryfunctions.azurewebsites.us/api/ordinanceDownload/15153/1322847/pdf", "checked": "2026-10-30", "num": 300}}, "calc": {"t": "r", "admin": 100, "exempt": 50000, "pct_exempt": 0.35, "rate": 0.65, "max_tax": 25000}}]}