Business License/Occupation Tax Information

An occupation tax is levied on persons, partnerships, corporations, or other entities operating or engaging in an occupation, profession, or business within the city limits of Decatur*. The City of Decatur uses profitability ratios as the method of determining the occupation tax. Profitability ratios are national averages compiled by the federal government that are associated with standard industrial classification (SIC) codes to establish an average profit margin for each type of business.

Each new business* must complete an Occupation Tax Certificate application and submit it to the City's tax office. Upon review of the application, the business will be classified according to its SIC code and taxed accordingly. Businesses starting after July 1 will pay half of the annual occupation tax plus the administrative fee. Each business will receive a renewal notice annually to be paid by or before January 31.
 
* IMPORTANT: The Decatur business license/occupation tax applies only to businesses located inside the Decatur city limits (see map). Please do not apply for this license if your business is in unincorporated DeKalb County or any other area.

The City's occupation tax structure designates six classes for taxation:

Class	Tax
1	$170
2	$230
3	$290
4	$340
5	$400
6	$460

Occupation Tax Schedule

When a business pays the tax, it is issued an Occupation Tax Certificate. In addition to the occupation tax, each business is charged a $25 administrative fee for each occupation tax certificate.

Professionals
The occupation tax for each practitioner of a profession, as defined by state law, is $400 plus the administrative fee of $25.

Home Occupations
Home occupations shall pay the occupation tax assigned to profitability class 1 in addition to the prescribed administrative fee. In addition to the standard occupation tax certificate application, home occupation owners must complete the supplemental business license application for home occupations. City zoning rules and regulations restrict business related activities for home occupations including customers and employees. Further information concerning the zoning rules and regulations can be obtained by contacting the Development office at 404-370-4104.

Food Service Establishments
A food service establishment permit is required and may be obtained from the DeKalb County Board of Health at 445 Winn Way, Decatur, 30030. The Board of Health telephone number is 404-294-3700. A fire inspection must be completed by the City's fire marshal prior to conducting business. An alcoholic beverage license (available soon online) is required to sell alcohol.

Contact City Hall at 404-370-4100 for applications or click to download in Acrobat Reader format:

Occupation Tax Certificate Application (PDF)
Home Occupations Supplemental Business License Application (PDF)
Employer Identification Number Info. (PDF)
Sales Tax Certificate Info. (PDF)

Occupation Tax Schedule
This chart identifies which businesses fall into each class.

For additional information related to the business classifications, a copy of the Standard Industrial Classification (SIC) Manual published by the U.S. Office of Management and Budget is on file in the City tax office, 509 N. McDonough St., Decatur, GA 30030.