How do I get a business license?

Georgia Secretary of State (entity formation) / Georgia Department of Revenue (sales tax registration) / County/City for local business licenses

Step by Step

How to do it

Determine your business structure: sole proprietor, LLC, corporation, partnership
Register your business entity with the Georgia Secretary of State (for LLCs and corporations) at sos.ga.gov/corporations or ecorp.sos.ga.gov - file online
Obtain an EIN (Employer Identification Number) from the IRS at irs.gov if forming an entity, hiring employees, or operating as a partnership
Register with the Georgia Department of Revenue for a Sales Tax ID if you sell taxable goods or services in Georgia - register online at gtc.dor.georgia.gov (Georgia Tax Center); free to register; required to collect and remit Georgia sales tax
Obtain a LOCAL OCCUPATIONAL TAX CERTIFICATE (business license) from your county and/or city - most Georgia cities and counties require this; this is the primary local business license in Georgia; fees vary significantly by jurisdiction
Check for industry-specific state licenses: contractors, health professionals, real estate agents, cosmetologists, and many others require licenses through the Georgia Secretary of State's Professional Licensing Boards Division at sos.ga.gov/professional-licensing
Renew entity annual registration with Secretary of State; renew Occupational Tax Certificate per local schedule

Details

What you need to know

Required Docs

Business name and type of activity
Georgia business address (physical location)
Entity formation documents if LLC or corporation
EIN or Social Security number
Industry-specific certifications if applicable

Fee

LLC formation: $100; corporation: $100; annual registration: $50 (LLC), $50 (corporation); Occupational Tax Certificate: varies by county/city (typically $50-$500+ based on number of employees or revenue); sales tax registration: free RENEWAL: Entity annual registration due April 1 each year (penalty: $25 late fee; dissolution for failure to file by August 1); Occupational Tax Certificate: annually per local jurisdiction ONLINE OPTION: Yes - ecorp.sos.ga.gov (entity formation and annual registration); gtc.dor.georgia.gov (sales tax registration); county/city portals vary WHERE TO GO: Georgia Secretary of State (entity formation); Georgia DOR (sales tax); County/City licensing office (Occupational Tax Certificate); SOS Professional Licensing (professional licenses)

Online Option

Yes - ecorp.sos.ga.gov (entity formation and annual registration); gtc.dor.georgia.gov (sales tax registration); county/city portals vary

Where to Go

Georgia Secretary of State (entity formation); Georgia DOR (sales tax); County/City licensing office (Occupational Tax Certificate); SOS Professional Licensing (professional licenses)

County-specific variations apply

Georgia's 159 counties and 535+ cities each independently administer Occupational Tax Certificates. Fees, due dates, and requirements vary significantly. In some unincorporated county areas only a county license is needed; in incorporated municipalities, both county and city certificates may be required. Atlanta, Augusta, Savannah, Columbus, Macon, Athens, and other cities have their own business licensing portals. Verify with your specific county and city before operating.

Georgia Notes

Important state-specific details

Georgia refers to local business licenses as "Occupational Tax Certificates" - required by most counties and cities; this is the primary local business license in Georgia.
Entity annual registration: due April 1; failure to file by August 1 results in administrative dissolution; $50 annual fee; file at ecorp.sos.ga.gov.
Georgia sales tax: state rate 4%; local county/city taxes add 1-5%; total rates typically 7-9% in most areas.
Professional licensing: Georgia Secretary of State's Professional Licensing Boards Division - sos.ga.gov/professional-licensing; covers real estate, cosmetology, contractors, engineers, and many others.
Georgia has a state income tax (graduated rates 1-5.75%); businesses pay Georgia corporate income tax or pass-through to individual returns.
DBA (Fictitious Name / Trade Name): if operating under a name other than your legal name, file a trade name registration in the county where you operate (filed with County Clerk of Superior Court).

Official Source

State office contact

State Office

Georgia Secretary of State, Corporations Division - ecorp.sos.ga.gov | (404) 656-2817; Georgia DOR (sales tax) - gtc.dor.georgia.gov | (877) 423-6711