An occupation tax certificate (business license) is nontransferable. The certificate is terminated when business ownership changes and/or business location changes. A change in ownership requires the new owner to apply for a new business license. Changes in location or business activity/description requires approval. Advise the Financial Services Division immediately of any changes to your business, especially if the business has ceased to operate. Applicable forms are located below.

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Hours

Monday through Friday, 8 a.m. to 5 p.m.


Change of Information

Please submit the following form/documentation:

  • Change of Information Form
  • Lease agreement
  • Copy of applicant’s identification (Either a valid/current passport, driver’s license, or military ID)
  • Professional state license, if applicable

Submitting Forms/Documentation

The Change of Information Form and supporting documentation may be submitted in 1 of the following ways:


Closure of Business

All occupation tax must be paid in full prior to close a business account.

Please submit the following form:

Submitting Forms/Documentation

The Final Closure of Business Form may be submitted in 1 of the following ways:


Contacting Our Staff

Our staff would be happy to assist you. Before contacting us, please be sure to have your Business Account ID or the business address readily available. This will ensure fast and efficient assistance.

Also, please look over the FAQs section for additional assistance.

If you still need assistance, please contact the Financial Services Division at (770) 594-6235 or email Business Registration and include the Business Account ID in the subject line.


Forms & Applications


FAQs

What are “professional licensed businesses” and can I pay the flat fee of $400?

Only practitioners listed in O.C.G.A 48-13-9(C) (1-18) can pay the flat fee, which includes but are not limited to: lawyers, physicians, osteopaths, chiropractors, podiatrists, dentists, optometrists, psychologists, veterinarians, landscape architects, land surveyors, practitioners of physiotherapy, public accountants, embalmers, funeral directors, engineers, architects, marriage and family therapists, or counselors.

Practitioners have the option to either pay the gross receipt assessment or pay a flat fee of $400 per practitioner.

Professional Licensed businesses are regulated by the Georgia Secretary of State. A copy of your Georgia state license must be attached to the application for processing. For more information on how to obtain a Georgia Professional State License, please visit the Georgia Secretary of State website.

Is my company required to have an E-Verify number?

If your company has 11 or more W-2 employees who work 35 hours or more per week and withhold payroll taxes, your company is required to have an e-verify number. To obtain an e-verify number, please go to the E-Verify website.

Please note: If you have 11 or more employees, your Occupational Business Certificate will not be issued until the city receives your E-Verify number. Your E-Verify number is 4 to 6 digits in length and must be numerical only with no alpha characters.

What is my NAICS code?

The North American Industry Classification System (NAICS) is the standard used by federal statistical agencies in classifying business establishments for the purpose of collecting, analyzing, and publishing statistical data related to the U.S. business economy.

For more information, please contact Resident and Business Services at (770) 641-3727 or email.

What is Gross Receipts Tax?

Gross receipts are the total amount a business received from all sources during its annual accounting period, without subtracting any costs or expenses. Business types are categorized by NAICS (North American Industry Classification System) codes as define below. This code is assigned a profitability index which corresponds with a specific tax rate. The tax rate applied to gross receipts will determine the tax assessment. The current schedule of rates is available below:

When is the deadline for Occupational Tax Certificate renewals?

Business licenses expire on December 31 of each calendar year. You will receive an official billing notification in December explaining how to determine your business occupation tax amount.

The occupation tax due date is March 15. Failure to renew a business license prior to March 15 will result in a 10% penalty.

For more information, please contact Resident and Business Services at (770) 641-3727 or email.

Do nonprofit organizations need to register as a business in the City of Roswell?

Yes. Nonprofit organizations located in Roswell must register as a business with the City of Roswell. Although nonprofits fall within the City of Roswell's definition of a business (see Code of Ordinances, sec. 10.3.1), they are exempt from paying occupation taxes. Nonprofits must register with the City of Roswell using the Roswell Permitting & Licensing page. For more information, please contact Resident and Business Services at (770) 641-3727 or email.