How to Get a Business License in Georgia

Georgia entity registration is not the same as a business license

If you form a Georgia LLC, corporation, limited partnership, or similar entity, you usually work through the Georgia Secretary of State Corporations Division. The Secretary of State’s Business Division FAQ says corporations, nonprofit corporations, professional corporations, benefit corporations, limited partnerships, limited liability limited partnerships, and LLCs are formed in Georgia by filing with the Corporations Division.

Foreign entities formed in another state may need to register before doing business in Georgia. Georgia.gov and the Secretary of State provide online services for business search, entity filings, certificates, and annual registration.

Current Georgia LLC filing cost

The Secretary of State’s current domestic entity guide lists a $110 total filing cost for a domestic LLC: a $100 filing fee plus a $10 service charge. The same guide notes that expedited processing costs extra. Other entity types and foreign registrations can have different fees, so use the current Secretary of State filing instructions for your exact structure.

Annual registration

Georgia entities such as LLCs, profit corporations, and limited partnerships generally file annual registration between January 1 and April 1 for each year the registration is due. The current Secretary of State guide lists the LLC annual registration fee at $60 and allows eligible entities to file annual registrations for up to three calendar years at a time. This is a state entity maintenance step. It is separate from renewing a local occupation tax certificate or business tax certificate.

Sole proprietors

A sole proprietor may still need a local operating license, trade name filing, tax account, or industry permit. But a sole proprietor does not become an LLC or corporation unless they choose and file that structure.

Georgia trade names and DBAs

Georgia commonly uses the term trade name. Georgia.gov describes this as a DBA, doing business as, or fictitious business name. A trade name is the public business name you use when it is different from your legal name or entity name.

Georgia.gov says you file a DBA with the Clerk of Superior Court in the county where the business is located. County forms, notarization rules, fees, and publication costs can vary by county.

Many county clerk pages also explain that trade name filings involve publication of a notice in the county’s legal organ. Because county instructions differ, use the county clerk’s current page before you file.

Georgia tax registration and sales tax accounts

The Georgia Department of Revenue says entities doing business in Georgia may need to register for one or more tax-specific identification numbers, permits, or licenses. Online registration is available through the Georgia Tax Center.

Do not call every Georgia tax account a business license. The tax account you need depends on what you sell, whether you hire workers, and whether your activity is regulated.

Sales and use tax

Georgia DOR says sales and use tax generally applies to tangible goods sold. DOR also says an individual or entity meeting the definition of a “dealer” must register for a sales and use tax number and certificate of registration. This can apply even when sales are online, out of state, wholesale, or exempt, if the business meets the dealer definition.

Georgia also has special DOR registration paths for alcohol, tobacco, motor fuel, coin-operated amusement machines, and other tax or licensing areas.

Current Georgia sales tax rate and remote-seller threshold

Georgia’s statewide sales and use tax rate is 4%. Local sales taxes are added, and the Department of Revenue publishes updated jurisdiction rate charts each quarter. In most cases, the local rate is based on where the customer takes delivery.

For a seller without physical presence in Georgia, the state’s remote-seller rules generally require collection when the seller has more than $100,000 in Georgia retail sales or 200 or more separate Georgia retail sales in the previous or current calendar year. Marketplace-facilitated sales have separate rules, and a remote marketplace seller may exclude sales for which the marketplace facilitator is responsible when determining its own collection obligation.

Marketplace sellers

If you sell through a marketplace, check both Georgia DOR rules and the marketplace’s own rules. A private marketplace rule is not the same as a Georgia license. DOR notes that marketplace facilitators have specific sales and use tax account guidance.

If you will hire employees in Georgia

Employer setup is not just one license. It can involve federal, state tax, labor, and insurance steps.

• IRS EIN: The IRS says businesses generally need an EIN to hire employees, operate as a partnership or corporation, pay certain taxes, or change structure.
• Georgia withholding: Georgia DOR says withholding tax is the amount held from an employee’s wages and paid by the employer.
• Georgia unemployment insurance: Georgia Department of Labor online services include online employer tax registration, the employer portal, quarterly tax and wage reports, and payments.
• New hire reporting: Georgia’s new hire reporting site says federal and state law require employers to report newly hired and rehired employees in Georgia.
• Workers’ compensation: The Georgia State Board of Workers’ Compensation says most employers that regularly employ three or more people, full time or part time, must provide workers’ compensation coverage.

2026 unemployment and new-hire numbers: Georgia’s current employer handbook says new employers are generally assigned a 2.7% unemployment insurance rate until they qualify for an experience-based rate, and UI tax applies to the first $9,500 of wages per employee. Georgia also requires employers to report newly hired and rehired employees within 10 days of the hire, rehire, or return-to-work date.

Georgia Department of Labor also updated its rules in August 2026 so employers can timely file quarterly wage reports using a department-approved placeholder number while a new hire’s Social Security number is still being collected, provided the employer documents reasonable efforts and promptly corrects the report after receiving the number.

Industry and professional licenses in Georgia

Some Georgia businesses need a state, county, or local permit before they can open. This depends on the activity, not just the business name.

Current licensing-system note: Georgia’s GOALS system is now the main online application and license-management system for Professional Licensing Boards professions. The Secretary of State reported that GOALS supported 568,838 active licenses across 43 boards as of May 6, 2026.

Home-based businesses still need local approval

A Georgia home-based business may still need a local occupation tax certificate, business tax certificate, zoning approval, home occupation approval, or business location approval.

Local rules vary. For example, Savannah says a home-based business requires a Home Occupation permit known as a Business Location Approval. Athens-Clarke County says home occupation approval is required before obtaining a business license from the Finance Department. Cobb County says zoning approval is part of obtaining a business license or occupation tax certificate.

Check these issues before you apply:

• Whether customers, clients, students, or patients may visit the home.
• Whether employees or contractors may work there.
• Whether signs, vehicles, deliveries, noise, equipment, storage, or inventory are allowed.
• Whether food, child care, beauty, repair, medical, or manufacturing activity triggers extra permits.
• Whether your lease, landlord, condo rules, or HOA rules allow the business.

The city and county layer is usually the deciding step

Georgia’s local licensing pattern is important. The state may handle entity filings and tax accounts, but the operating license is usually local.

Some examples show the terms used across Georgia:

• Atlanta requires a Business Occupational Tax Certificate for businesses operating within city limits and uses its ATLBIZ portal for applications, renewals, payments, and printing certificates. For the 2026 tax year, Atlanta lists a $191 annual administrative fee; the city’s occupation tax calculation can also depend on gross receipts, tax class, and employee count.
• Augusta-Richmond County describes an occupation tax and issues a Business Tax Certificate for people engaged in business, trade, profession, or occupation in Augusta-Richmond County, except the City of Hephzibah and Town of Blythe.
• Columbus uses the terms Business License and Occupational Tax Certificate and states that some professions require State of Georgia licensing.
• Savannah describes a Business Tax Certificate as evidence that the business tax has been paid for the calendar year or the remaining part of the year for a new business.
• Gwinnett County issues Occupational Tax Certificates, known as business licenses, for businesses in unincorporated Gwinnett County and tells businesses inside city limits to contact the city government.

Georgia city guides on BusinessLicenseGuide

Use these city guides when your business is in one of these Georgia cities. If your city is not listed, start with your official city or county website and search for “occupation tax,” “business license,” “business tax certificate,” or “business occupational tax certificate.”

• Atlanta, GA Business License Guide
• Augusta, GA Business License Guide
• Savannah, GA Business License Guide

Official Georgia agency directory

Step-by-step checklist for a Georgia business license

1. Write down the exact business activity. Be specific. “Online store,” “restaurant,” “mobile food truck,” “home bakery,” “cleaning service,” and “contractor” can trigger different rules.
2. Write down the operating location. Include the address, city, county, and whether the business is home-based, mobile, online, storefront, warehouse, office, or temporary.
3. Confirm local jurisdiction. Find out whether the location is inside city limits or in unincorporated county territory.
4. Check zoning or location approval first. Do this before signing a lease, buying equipment, printing signs, or applying for a local certificate.
5. Choose the business structure. Decide whether you are a sole proprietor, LLC, corporation, partnership, or another structure. Get legal or tax help if you are unsure.
6. File with the Georgia Secretary of State if needed. LLCs, corporations, and certain entities use the Corporations Division. Keep the control number and filing proof.
7. File a trade name if needed. If you use a name different from your legal name or entity name, check the county Clerk of Superior Court trade name instructions.
8. Apply for an EIN if needed. Use the IRS directly. An EIN is common for employers, corporations, partnerships, and many bank or tax setups.
9. Register Georgia tax accounts if needed. Use the Georgia Tax Center for sales and use tax, withholding, and other DOR accounts that apply.
10. Check industry permits. Food, alcohol, tobacco, child care, construction, health, beauty, and other regulated businesses may need approvals before the local license is issued.
11. Apply for the city or county certificate. Use the local application for the occupation tax certificate, business tax certificate, or local business license.
12. Save renewal dates. State annual registration, local certificates, food permits, alcohol licenses, professional licenses, and insurance renewals can all have different deadlines.