Occupation Tax/Business License

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 WELCOME TO THE NEWTON COUNTY BUSINESS COMMUNITY!

Our department is responsible for assisting business owners in obtaining their occupational tax/business license and alcoholic beverage licenses. We understand that starting a business can be exciting and challenging and we hope the following information will assist you in your new adventure! Thank you for choosing Newton County! 

We are located at 1113 Usher Street, Suite 201, Covington, Georgia 30014
Applications may be submitted Monday-Friday, 8:30am-4:30pm
678-625-1659


NEWS... 

The 2016 Occupation Tax/Business License renewal applications were due by December 31, 2015. If you did not receive your renewal application in the mail, please print the generic occupation tax/business license renewal form below and mail it or deliver it to our office. 

Late fees will be assessed after January 31, 2016. If postmarked by January 31, 2016, late fees will not apply. Please see the fee schedule at the bottom of this page to assess your fees.  

If you mailed in your business license renewal form, please allow two weeks for us to process and return your license to you. 


 General Information:

This information is provided as a public service to assist those interested in establishing and conducting a business in unincorporated Newton County.  It is not deemed to be all-inclusive. Any error or omissions herein will not relieve the business owner of responsibility, obligation, or liability in fulfilling all legal requirements.

If you want to verify a business license, need a report of new business licenses issued, or wish to report a business operating without a license, please send your request/complaint via email to pmaxwell@co.newton.ga.us



Who Needs An Occupation Tax/Business License?

Each person engaged in any business, trade, profession, or occupation in unincorporated Newton County, Georgia, whether with a location in Newton County or in the case of an out-of-state business with no location in Georgia exerting substantial efforts within the state pursuant to O.C.G.A. S 48-13-7, shall pay an occupation tax.  A separate license is required for each branch or location of a business.  All non-profit organizations with proof of a 501 (C)(3) are exempt from the occupation tax; however, all other fees do apply and an occupational tax/business license is required.

Business Categories:

  1. Commercial - Generally includes all businesses located within commercially zoned areas within the county (i.e. shops, restaurants, offices, hotels, etc.). 
  2. Home Occupation - Includes all home based businesses and home offices.  A Home based business is allowed if it merely serves as the base office of operations and the activity does not create any traffic or noise, and does not involve customers or employees at the home.  The use of residential property for business purposes requires the completion of our Newton County Occupational Tax/Home Occupation Business License Application. 
  3. Child Day Care Facility & Center - Includes any place/establishment operated by any person, society, corporation, or institution or any group, with or without compensation for the group care of children under the age of (18) years of age.
  4. Adult Day Care Facility & Center - Includes any place/establishment operated by any person with or without compensation for providing for the care, supervision, and oversight only during day time hours for adults who are elderly, physically ill or infirm, physically handicapped, or mentally handicapped. 
  5. Group Residence - Any dwelling or facility in which a full time residential care is provided for persons as a single housekeeping unit.  All Group Residences require our Zoning Administrator's approval first.  Please call 678-625-1656 or email jtjohnson@co.newton.ga.us to make an appointment.
  6. Alcoholic Beverage - Businesses, organizations, & individuals who want to sell or supply alcohol must have an alcoholic beverage license. No license shall be issued for the sale of wine or malt beverages at retail, by the package for consumption off-premises, except in retail establishments devoted to retail sales which maintain at least 80 percent of the floor space and storage area in a manner which is devoted principally to the retail sale of grocery products, and located in zoning districts in which retail establishments are permitted as a conforming use. No license shall be issued for the sale of wine, beer or malt beverage by the drink for consumption on the premises except in eating establishments as defined by the Alcoholic Beverage Ordinance and hotels with eating establishments on the premises where such eating establishments and hotels are located in zoning districts that permit such conforming use. For Sales by the Drink for On-Premises Consumption, a pouring permit is required.

 Tips When Completing An Occupational Tax/Business License Application....

  • Read the Occupational Tax/Business License application thoroughly and complete all sections that apply
  • Please use the Check List provided to make sure you have obtained all supporting documentation.
  • Post office boxes and mail handling facilities can be used for the mailing address, but cannot be used for a business location.  The applicant's residences address must be used if there is no other place of business.
  • All owners must be listed.  In the case of a corporation, all corporate officers must be listed.
  • INCOMPLETE applications will not be accepted or processed.

Important To Remember:

  • Roadside Vending is NOT PERMITTED in unincorporated Newton County.
  • Some professions require additional State of Georgia licensing or certification, please check with your specific State Department in which your area of expertise may be regulated. Some businesses may require additional review, permits, licenses, certificates, etc. from other County Departments, i.e. Fire Services, Tax Assessors, Environmental Health, Building Permits, Zoning, Impact Fees. prior to acceptance of a business license application.
  • There is not a mobile business license. A mobile business must be based from the home or a commercial location.
  • The Newton County Business License Department does not issue licenses for locations within any city limits.
  • The general information regarding your business license is public record: your business name, business address, owner name, business phone number, and type of business. Anyone can obtain that information. We do not sell the information, however, it is available at anytime during our regular business hours to anyone who asks for it. You may want to keep this in mind when applying for your business license if privacy is an issue. Any personal information taken for identification purposes only is NOT public record.
  • Having a business license doesn't mean you "own" the name that you have selected for your business. In order to "own" the name, you will need to register the Trade Name or DBA with the Newton County Clerk's Office.
  • If you are selling a product, you will need to apply for a sales tax number, which is obtained from the Georgia Department of Revenue. You may reach the department by telephone at 404-417-4490. If you need a Federal Employer Identification (FEI) number, you apply for this through the Internal Revenue Service (IRS). The IRS may be reached at 866-816-2065.
  • To incorporate your business, contact the Office of the Secretary of State, Corporate Division at 404-656-2817 or by email.


Change of Business Activity, Location, or Ownership
  • An Occupational Tax/Business License is terminated when the business ownership or location changes.
  • An Occupational Tax/Business License is not transferable without department approval.
  • For all licenses other than a Home Occupation Business License, changes in business activity, description, and/or location require zoning approval and issuance of a new license.


Notification of Closure

If you do not wish to renew your occupational tax/business license or you would like to close your business in Newton County, please contact our office immediately via telephone or email (make sure to include in the email the reason for closure and the date of closure). 


Occupational Tax/Business License Renewals
  • Once your business has obtained an Occupational Tax/Business License, a courtesy renewal notice will be mailed to you in November of each year.
  • The Occupational Tax/Business License Renewal Form should be completed and returned to our office prior to or on December 31st of each year.  If you do not receive a renewal notice, please contact our office or print and return a generic copy of the Occupational Tax/Business License Renewal Form.
  • Failure to receive a renewal notice does not relieve the business owner of the responsibility to renew the occupational tax/business license.
  • Please allow 14 business days to process your renewal request. Your Business License will be mailed to you.


Fee and Payment Types: We accept personal checks (no counter checks), credit, & money orders. We apologize for the inconvenience; however, we no longer accept cash. 

Development Services Fee Schedule

Occupation Tax/Business License Fee Schedule
     
TYPE NUMBER OF  FEE
  EMPLOYEES  
Occupation Tax One to Three $70.00 + Admin. fee
Occupation Tax Four to Nine $20.00 + $14.00 per employee + Admin. fee
Occupation Tax Ten to 99 $160.00 + $3.00 per employee in excess of 9
    + Admin. fee
Occupation Tax 100 to 500 $450.00 + $2.00 per employee in excess of
    99 + Admin. fee
Occupation Tax Over 500 $1,270 + $1.00 per employee in excess of 500 
    + Admin. fee
Occupation Tax When any person commences business after July 1 in any year,
  the tax for the remaining portion of the year shall be 50% of the 
  tax imposed for the entire year.
Delinquent Tax Penalty 10% of the amount of tax owed
     
Practitioner of Profession or Occupation   $100.00  per practioner  
     
Administrative Fee (New License -Commercial) $50.00
Administrative Fee (New License -Home Occupation) $75.00
Administrative Fee (Renewal)   $30.00
Administrative Late Fee   $50.00
     
Certificate of Completion (Fire)   $100.00
Annual Inspections, Initial (Fire)   NC
A) First follow up   NC
B) Second follow up   $100.00
c) Third and each subsequent follow up    $150.00

More information..........

In order to retrieve information regarding an active or closed Occupational Tax/Business License or to retrieve a report of new Occupational Tax/Business Licenses issued, you must file an open records request. Go to the home page and click on "I want to enter an open records request". 

Helpful Tips in Preparing, Starting and Growing a Small Business

Phone Numbers You May Need to Start Your Business


Private Employer E-Verify Affidavits
  • As of July 1, 2013, private employers with 10 or more employees seeking an occupation tax certificate (business license) or any other document required to operate a business with the county is required to register for and use E-Verify and to sign an E-Verify affidavit attesting to such.  If any employer has less than 11 employees, they are exempt from this requirement, but must complete an affidavit attesting that they are exempt. The affidavit requirement does not apply to renewals if the private employer has previously provided an affidavit and has not changed their E-Verify number. For renewals, the private employer is only required to either provide their E-Verify number or state that they are exempt.                                                                                                                  

  • SAVE/Public Benefit Affidavits

  • Georgia counties are required to verify the status of anyone who applies for a public benefit through the county. The benefit may be paid through federal, state or local funds or be administered through a federal, state or local program. Benefits are defined by state statute at O.C.G.A. § 50-36-1.

  • Anyone seeking a public benefit from a county must first complete a SAVE affidavit. If the applicant is not a U.S. citizen, the County is required to run them through the SAVE program to verify their status.  U.S. citizens who have previously provided a SAVE affidavit and Secure and Verifiable Document to the county are not required to provide these documents for additional benefits or renewals. Legal permanent residents and qualified aliens are required to submit these documents for each new benefit or renewal.

 


Applications and forms 
Home Occupation Tax Business License 716

Commercial Occupation Tax Business License 716
Business Name and Address Change Form
2016 Generic Business License Renewal Application
Citizenship & Private Employer Affidavit
Alcoholic Beverage License Application - Off Premise Consumption
Alcoholic Beverage License Application - On Premise Consumption
Alcoholic Beverage License Application - Pouring Permit
Alcoholic Beverage License Application - Catering Permit

Ordinances

Occupation Tax Ordinance
Alcohol Beverage Ordinance

 


 

2016 Renewal Fee Schedule
       
NOTICE: PLEASE REVIEW THE FEE SCHEDULE CAREFULLY AS LATE FEES & PENALTIES HAVE CHANGED!
Renewal applications are due on or before December 31, 2015. Review the fee schedule below
for the amount due. Make check or money order payable to Newton County.
Number Admin. Occup. Total Fee Admin. Late Total Fees 10 % Penalty Total Fees
Of Fee Tax Due By Fee Added Due After Added After Due After
Employees Per Empl. Dec. 31st After Jan. 31st Jan. 31st Mar. 31st Mar. 31st
1-3 $ 30.00 $ 70.00 $ 100.00 $ 50.00 $ 150.00 $ 7.00 $ 157.00
4 $ 30.00 $ 76.00 $ 106.00 $ 50.00 $ 156.00 $ 7.60 $ 163.60
5 $ 30.00 $ 90.00 $ 120.00 $ 50.00 $ 170.00 $ 9.00 $ 179.00
6 $ 30.00 $ 104.00 $ 134.00 $ 50.00 $ 184.00 $ 10.40 $ 194.40
7 $ 30.00 $ 118.00 $ 148.00 $ 50.00 $ 198.00 $ 11.80 $ 209.80
8 $ 30.00 $ 132.00 $ 162.00 $ 50.00 $ 212.00 $ 13.20 $ 225.20
9 $ 30.00 $ 146.00 $ 176.00 $ 50.00 $ 226.00 $ 14.60 $ 240.60
10 $ 30.00 $ 163.00 $ 193.00 $ 50.00 $ 243.00 $ 16.30 $ 259.30
11 $ 30.00 $ 166.00 $ 196.00 $ 50.00 $ 246.00 $ 16.60 $ 262.60
12 $ 30.00 $ 169.00 $ 199.00 $ 50.00 $ 249.00 $ 16.90 $ 265.90
13 $ 30.00 $ 172.00 $ 202.00 $ 50.00 $ 252.00 $ 17.20 $ 269.20
14 $ 30.00 $ 175.00 $ 205.00 $ 50.00 $ 255.00 $ 17.50 $ 272.50
15 $ 30.00 $ 178.00 $ 208.00 $ 50.00 $ 258.00 $ 17.80 $ 275.80
16 $ 30.00 $ 181.00 $ 211.00 $ 50.00 $ 261.00 $ 18.10 $ 279.10
17 $ 30.00 $ 184.00 $ 214.00 $ 50.00 $ 264.00 $ 18.40 $ 282.40
18 $ 30.00 $ 187.00 $ 217.00 $ 50.00 $ 267.00 $ 18.70 $ 285.70
19 $ 30.00 $ 190.00 $ 220.00 $ 50.00 $ 270.00 $ 19.00 $ 289.00
20 $ 30.00 $ 193.00 $ 223.00 $ 50.00 $ 273.00 $ 19.30 $ 292.30
21 $ 30.00 $ 196.00 $ 226.00 $ 50.00 $ 276.00 $ 19.60 $ 295.60
22 $ 30.00 $ 199.00 $ 229.00 $ 50.00 $ 279.00 $ 19.90 $ 298.90
23 $ 30.00 $ 202.00 $ 232.00 $ 50.00 $ 282.00 $ 20.20 $ 302.20
24 $ 30.00 $ 205.00 $ 235.00 $ 50.00 $ 285.00 $ 20.50 $ 305.50
25 $ 30.00 $ 208.00 $ 238.00 $ 50.00 $ 288.00 $ 20.80 $ 308.80
26 $ 30.00 $ 211.00 $ 241.00 $ 50.00 $ 291.00 $ 21.10 $ 312.10
27 $ 30.00 $ 214.00 $ 244.00 $ 50.00 $ 294.00 $ 21.40 $ 315.40
28 $ 30.00 $ 217.00 $ 247.00 $ 50.00 $ 297.00 $ 21.70 $ 318.70
29 $ 30.00 $ 220.00 $ 250.00 $ 50.00 $ 300.00 $ 22.00 $ 322.00
30 $ 30.00 $ 223.00 $ 253.00 $ 50.00 $ 303.00 $ 22.30 $ 325.30
31 $ 30.00 $ 226.00 $ 256.00 $ 50.00 $ 306.00 $ 22.60 $ 328.60
32 $ 30.00 $ 229.00 $ 259.00 $ 50.00 $ 309.00 $ 22.90 $ 331.90
33 $ 30.00 $ 232.00 $ 262.00 $ 50.00 $ 312.00 $ 23.20 $ 335.20
34 $ 30.00 $ 235.00 $ 265.00 $ 50.00 $ 315.00 $ 23.50 $ 338.50
35 $ 30.00 $ 238.00 $ 268.00 $ 50.00 $ 318.00 $ 23.80 $ 341.80
36 $ 30.00 $ 241.00 $ 271.00 $ 50.00 $ 321.00 $ 24.10 $ 345.10
37 $ 30.00 $ 244.00 $ 274.00 $ 50.00 $ 324.00 $ 24.40 $ 348.40
38 $ 30.00 $ 247.00 $ 277.00 $ 50.00 $ 327.00 $ 24.70 $ 351.70
39 $ 30.00 $ 250.00 $ 280.00 $ 50.00 $ 330.00 $ 25.00 $ 355.00
40 $ 30.00 $ 253.00 $ 283.00 $ 50.00 $ 333.00 $ 25.30 $ 358.30
41 $ 30.00 $ 256.00 $ 286.00 $ 50.00 $ 336.00 $ 25.60 $ 361.60
42 $ 30.00 $ 259.00 $ 289.00 $ 50.00 $ 339.00 $ 25.90 $ 364.90
43 $ 30.00 $ 262.00 $ 292.00 $ 50.00 $ 342.00 $ 26.20 $ 368.20
44 $ 30.00 $ 265.00 $ 295.00 $ 50.00 $ 345.00 $ 26.50 $ 371.50
45 $ 30.00 $ 268.00 $ 298.00 $ 50.00 $ 348.00 $ 26.80 $ 374.80
46 $ 30.00 $ 271.00 $ 301.00 $ 50.00 $ 351.00 $ 27.10 $ 378.10
47 $ 30.00 $ 274.00 $ 304.00 $ 50.00 $ 354.00 $ 27.40 $ 381.40
48 $ 30.00 $ 277.00 $ 307.00 $ 50.00 $ 357.00 $ 27.70 $ 384.70
49 $ 30.00 $ 280.00 $ 310.00 $ 50.00 $ 360.00 $ 28.00 $ 388.00
50 $ 30.00 $ 283.00 $ 313.00 $ 50.00 $ 363.00 $ 28.30 $ 391.30
51 $ 30.00 $ 286.00 $ 316.00 $ 50.00 $ 366.00 $ 28.60 $ 394.60
52 $ 30.00 $ 289.00 $ 319.00 $ 50.00 $ 369.00 $ 28.90 $ 397.90
53 $ 30.00 $ 292.00 $ 322.00 $ 50.00 $ 372.00 $ 29.20 $ 401.20
54 $ 30.00 $ 295.00 $ 325.00 $ 50.00 $ 375.00 $ 29.50 $ 404.50
55 $ 30.00 $ 298.00 $ 328.00 $ 50.00 $ 378.00 $ 29.80 $ 407.80
56 $ 30.00 $ 301.00 $ 331.00 $ 50.00 $ 381.00 $ 30.10 $ 411.10
57 $ 30.00 $ 304.00 $ 334.00 $ 50.00 $ 384.00 $ 30.40 $ 414.40
58 $ 30.00 $ 307.00 $ 337.00 $ 50.00 $ 387.00 $ 30.70 $ 417.70
59 $ 30.00 $ 310.00 $ 340.00 $ 50.00 $ 390.00 $ 31.00 $ 421.00
60 $ 30.00 $ 313.00 $ 343.00 $ 50.00 $ 393.00 $ 31.30 $ 424.30
61 $ 30.00 $ 316.00 $ 346.00 $ 50.00 $ 396.00 $ 31.60 $ 427.60
62 $ 30.00 $ 319.00 $ 349.00 $ 50.00 $ 399.00 $ 31.90 $ 430.90
63 $ 30.00 $ 322.00 $ 352.00 $ 50.00 $ 402.00 $ 32.20 $ 434.20
64 $ 30.00 $ 325.00 $ 355.00 $ 50.00 $ 405.00 $ 32.50 $ 437.50
65 $ 30.00 $ 328.00 $ 358.00 $ 50.00 $ 408.00 $ 32.80 $ 440.80
66 $ 30.00 $ 331.00 $ 361.00 $ 50.00 $ 411.00 $ 33.10 $ 444.10
67 $ 30.00 $ 334.00 $ 364.00 $ 50.00 $ 414.00 $ 33.40 $ 447.40
68 $ 30.00 $ 337.00 $ 367.00 $ 50.00 $ 417.00 $ 33.70 $ 450.70
69 $ 30.00 $ 340.00 $ 370.00 $ 50.00 $ 420.00 $ 34.00 $ 454.00
70 $ 30.00 $ 343.00 $ 373.00 $ 50.00 $ 423.00 $ 34.30 $ 457.30
71 $ 30.00 $ 346.00 $ 376.00 $ 50.00 $ 426.00 $ 34.60 $ 460.60
72 $ 30.00 $ 349.00 $ 379.00 $ 50.00 $ 429.00 $ 34.90 $ 463.90
73 $ 30.00 $ 352.00 $ 382.00 $ 50.00 $ 432.00 $ 35.20 $ 467.20
74 $ 30.00 $ 355.00 $ 385.00 $ 50.00 $ 435.00 $ 35.50 $ 470.50
75 $ 30.00 $ 358.00 $ 388.00 $ 50.00 $ 438.00 $ 35.80 $ 473.80
76 $ 30.00 $ 361.00 $ 391.00 $ 50.00 $ 441.00 $ 36.10 $ 477.10
77 $ 30.00 $ 364.00 $ 394.00 $ 50.00 $ 444.00 $ 36.40 $ 480.40
78 $ 30.00 $ 367.00 $ 397.00 $ 50.00 $ 447.00 $ 36.40 $ 483.40
79 $ 30.00 $ 370.00 $ 400.00 $ 50.00 $ 450.00 $ 37.00 $ 487.00
80 $ 30.00 $ 373.00 $ 403.00 $ 50.00 $ 453.00 $ 37.30 $ 490.30
81 $ 30.00 $ 376.00 $ 406.00 $ 50.00 $ 456.00 $ 37.60 $ 493.60
82 $ 30.00 $ 379.00 $ 409.00 $ 50.00 $ 459.00 $ 37.90 $ 496.90
83 $ 30.00 $ 382.00 $ 412.00 $ 50.00 $ 462.00 $ 38.20 $ 500.20
84 $ 30.00 $ 385.00 $ 415.00 $ 50.00 $ 465.00 $ 38.50 $ 503.50
85 $ 30.00 $ 388.00 $ 418.00 $ 50.00 $ 468.00 $ 38.80 $ 506.80
86 $ 30.00 $ 391.00 $ 421.00 $ 50.00 $ 471.00 $ 39.10 $ 510.10
87 $ 30.00 $ 394.00 $ 424.00 $ 50.00 $ 474.00 $ 39.40 $ 513.40
88 $ 30.00 $ 397.00 $ 427.00 $ 50.00 $ 477.00 $ 39.70 $ 516.70
89 $ 30.00 $ 400.00 $ 430.00 $ 50.00 $ 480.00 $ 40.00 $ 520.00
90 $ 30.00 $ 403.00 $ 433.00 $ 50.00 $ 483.00 $ 40.30 $ 523.30
* Over 90 Employees - Call our office for fee amount.

 

 

     

     

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