Occupational Tax

The owners of an LLC are called “members,” and instead of shares, each member owns a designated percentage of the company, sometimes called a “membership interest.” Memberships in an LLC may be more difficult to transfer than shares in a corporation. An LLC’s operating agreement will typically specify whether and how membership interests can be transferred. In some states, if a member leaves an LLC and the operating agreement does not specify otherwise, the LLC must be dissolved.

State law allows local governments to levy occupation tax only on businesses that have an office or location within that jurisdiction.

Business owners with 10 or fewer full-time employees will be exempt from E-Verify. However, before you receive your business license or occupational tax certificate, you will have to provide evidence to the City that you are exempt from the E-Verify requirements.

A Trade Name/DBA can be registered at the Douglas County Clerk of Superior Court, 2nd floor, Judicial side, Douglas County Courthouse, 8700 Hospital Drive, Douglasville 30134, phone 770-920-7252.

There is no standard Georgia state business license required for every business. However, Georgia does have state professional licensing requirements described in Sec. 26-8. - Professionals as classified in O.C.G.A. § 48-13-9(c) for selected professions. Also, some businesses require a special local license in addition to the City business license.

The cost of license varies with each business. There is a $50 processing fee for the application. The amount for the license itself is calculated by multiplying the anticipated Gross Receipts (a guesstimate of how much the business might earn) with the tax rate. Some businesses must also pay a regulatory fee. The total from that calculation will then be added to the processing fee, giving the true cost.

All state and local authorities and all nonprofit organizations shall be exempt from occupation tax, regulatory fees and administrative fees. Nonprofit organizations will need to provide their tax exempt certificate from the Internal Revenue Service. Also, the City grants partial exemptions for disabled persons.

Please complete a new application, as the paperwork on file will need to be updated. There is no fee for a name or ownership change, although a $10 fee is associated with a change in location.

Licenses expire at the end of each calendar year. Renewal notices will be sent out starting in October.

Please send an email stating the business and owner name, address, and date of closure to ask-occtax@douglasvillega.gov.