Business Occupation Tax Fee Structure Update
The City of Roswell is updating the way in which we tax businesses in our community. These changes will be implemented during the 2019 business occupation tax renewal process. Click here to find out more.
Business Registration Forms & Applications
- Roswell Business Tax Fee Structure Update (2019)
- New Commercial Business License Application Packet (2019)
- New Home Business License Application Packet (2019)
- Business Occupation Tax Schedule of Rates (2019)
- Change of Information Form
- Final Business Closure Form
- Affidavit for Public Benefit Application
- Private Employer Affidavit of Compliance
How do I close out my business account with the City of Roswell?You are required to submit the Final Business Closure Form to the Business Registration Division, if you have closed or sold your business.
Do I need to include a list of all professional practitioners that work at my location?Yes. Please provide an attached list to your renewal and the fee of $400 per practitioner who work in your location.
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) 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, social workers, counselors, dealers of motor vehicles, etc.
Practitioners have the option to either pay the gross receipt assessment, with a $50,000 exemption or pay a flat fee of $400 per practitioner.
Professional Licensed businesses are regulated by the Georgia Secretary of State. A Georgia state license copy must be attached to the application for processing. Please visit http://sos.ga.gov/index.php/licensing for more information on how to obtain a Georgia Professional State License.
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 www.uscis.gov/e-verify.
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.
Please visit www.census.gov/eos/www/naics to determine the appropriate NAICS code for your business activity. Please contact the Business Registration Division at 770-594-6235 or firstname.lastname@example.org for assistance
How is my business occupation tax calculated and what is the current schedule of rates?The City of Roswell business occupation tax is based on the total gross receipts of the business in combination with the most current profitability ratios, NAICS Code, number of employees (if more than 99), administrative and regulatory fees. The current schedule of rates is available below:
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:
Is my City of Roswell Occupation Tax Certificate transferable from one location in Roswell to another?No. If your Roswell business relocates within the City of Roswell limits, you must first notify the City of Roswell Business Registration Division of this change.
You will be required to complete a Change of Information Form (at no additional charge) in order for the Fire Department and Panning & Zoning Division to review the new location and complete any necessary inspections.
Are there any uses that are specifically prohibited as a home occupation?The following uses are specifically prohibited as home occupations (list not all inclusive): auto sales or auto repair, restaurants; animal hospitals, veterinary clinics, kennels, or the keeping of animals; funeral homes; retail or wholesale shops; machine shops; personal service establishments; special event facilities; or lodging services. Other restrictions can be confirmed with the Planning and Zoning Division.
When is the deadline for Occupational Tax Certificate renewals?Originally, the deadline was December 31, 2018, but because the City is changing how it taxes local businesses, the extension will now give businesses until March 15, 2019 to renew. A late penalty of 10% will apply after April 14, 2019.
Renewal notifications are generally mailed out the first week in January 2019. Failure to receive a renewal notification does not relieve the business ownership of responsibility to renew the Occupation Tax Certificate.
If you do not receive a renewal notification, please contact the Business Registration Department at 770-594-6235 or email@example.com.
What are my payment options?
- Online Payment
Pay online at www.roswellgov.com/OccupationTaxPayment
There is a 3% surcharge for all online credit and debit card payments and a flat $1.50 fee for all eCheck payments.
- In Person
At City Hall (38 Hill St, Suite G-30, Roswell, GA 30075)
- By Mail
Checks and Money Orders may be mailed to:
City of Roswell
Attn: Business Registration
38 Hill Street, Suite G-30
Roswell, GA 30075
- By Phone
Call 770-641-3799 to pay with a Credit or Debit Card.
- Online Payment