Occupational Tax Certificates (Business Licenses)

To own and operate a business in the unincorporated part of Jackson County you will need to obtain an Occupational Tax Certificate (Business License) for any type of business that you will be operating according to Jackson County Unified Development Code.

Occupational Tax Certificate


If the physical location of the business is outside the home you will need to complete an
  1. Occupational Tax Certificate Application (PDF)
  2. The SAVE Affidavit for eligibility to obtain an Occupational Tax Certificate
  3. The E-verify Affidavit for either exempt or non-exempt employers required by the State of Georgia
These affidavits will need to be notarized.

Occupational Tax Certificate & Home Occupation Permit


If a business is located at your residence for an office where you will only conduct office procedures (such as computer work, faxes, phone calls etc.) both of these forms will need to be completed along with the affidavits.

Notary Services are offered in the Public Development office.

Facts


  • Occupational Tax Certificate (Business License) - Will need to be renewed annually.
  • Employees - When calculating employees' fees, the owner(s) (employer) must be included as an employee.
  • The year runs from January 1 through December 31. If not received by April 1 a late fee of $35 will be added to the initial renewal fee. If the renewal fee has not been received by December 31 of each year, on January 1 you will be operating under an expired license.
  • Sales Tax Number which is obtained through the State of Georgia Department of Revenue needs to be listed on the application if applicable. Go to website to obtain a Sales Tax number or call 404-417-2400 for further information.
  • Please note: If the owner/applicant is not a U.S. Citizen, the individuals will be asked to provide a document from the Secure and Verifiable Documents. That information will then be processed though the SAVE (Systematic Alien Verification for Entitlements) program for verification of eligibility for an Occupational Tax Certificate.

Home Occupation Permit


Initial Fee $50

If the permit becomes inactive or the applicant moves to a new home, another Home Occupation permit will need to be reapplied for and the $50 fee will need to be paid again.

EIN Number


To obtain Employee Identification Number call 800-829-4933 Business and Specialty Tax Line. The hours of operation are 7 a.m. to 7 p.m. local time, Monday through Friday.

Inc or LLC


A copy of the Incorporation or Limited Liability Company (articles) needs to be included with the application if applicable. To obtain information about getting your business incorporated or having a limited liability company go to the Georgia Secretary of State website.

Affidavit


Every new application and yearly renewal must have an affidavit stating that the owner of the company is a United States citizen. The affidavit will need to be notarized and a copy of your state mandated Secure and Verifiable Document must be included.