Home-based businesses will generally find obtaining an Occupational Tax Certificate to be a quick and easy process. The fee is as low as $75 annually, and this business license is generally required in order to set up a business account with banks and credit unions. Approval from Planning & Zoning Department staff is required.
Non-profit organizations will need to show proof of 501(c)(3) status, but then the certificate fee is waived. In these cases, Planning & Zoning Department approval is required, and if the organization is located in a commercial building, approvals will also be required from the Water, Fire and Building departments.
Fee exemptions are also available to certified disabled veterans.
Commercial & Professional Occupational Tax Certificates
There are many different types of commercial and professional occupational tax certificates, but again, if the business is located in a commercial building, approvals will also be required from the Planning & Zoning, Water, Fire and Building departments. Some professionals licensed by the State of Georgia are exempt from paying occupational taxes to the City in their first year for the remainder of that calendar year (See Exempt Professionals).
An employee is an individual whose work is performed under the direction and supervision of the employer and whose employer withholds FICA, Federal Income Tax, or State Income Tax from such individual’s compensation or whose employer issues to such individuals for purposes of documenting compensation form IRS W-2; but not Form IRS 1099.
An individual who is not an employee (for example - hairstylists, barbers, and nail technicians renting booth space) must apply for his/her own occupational tax permit from the city.
Obtaining licenses to serve alcohol, whether for on-premises or off-premises consumption, can take four to six weeks, and there are many zoning guidelines to determine where this sort of business may take place. State licensing is also required for selling or serving alcohol. Once a business is licensed, each employee involved in the sale and service of alcohol must also be permitted individually. For more information on obtaining an alcohol license see Centralized Alcohol Licensing. For more information on the City's alcohol licensing and permits checklist click here.
Expiration & Renewals
All occupational tax certificates expire annually on December 31. Renewal forms are mailed earlier that month, and renewals are due by March 31.
Georgia Association of Business Tax Officials
Fayetteville is a member of the Georgia Association of Business Tax Officials (GABTO)