Business License/Occupational Tax Certificates
Purpose: An occupation tax based upon the number of employees in the State of Georgia is levied upon businesses, practitioners, and occupations with one or more locations or businesses with no location or office in the city but with employees or agents engaging in substantial effort to solicit business or serve customers or clients in the State of Georgia.
Occupation Tax Certificate: Every business, practitioner, and location subject to payment of the occupation tax levied by the city ordinance shall display a current occupation tax certificate in a conspicuous place at the location for which such certificate was issued. If the taxpayer does not have a permanent location with the city, the occupation tax certificate shall be shown to any police officer upon request.
State License, If Required: Each person who is licensed under Title 43 of the Official Code of Georgia Annotated by the Examining Boards of the Secretary of State’s Office shall provide evidence of proper and current state license before a city occupation tax certificate or regulatory fee certificate may be issued. (Examples: Accountants, Cosmetologists, Dentists, Used Car Dealers, Firearm Dealers, Hotels, Real Estate Brokers, Etc.)
Qualification/Permits, If Applicable: Any business required to obtain health permits, bonds, certificates of qualification, certificate of competency, or any other regulatory matter shall first, before the issuance of an occupation tax certificate or regulatory fee certificate, show evidence of such qualification.
Due Date and Penalty: Any occupation tax or regulatory fee due pursuant to the city ordinance shall be due and payable annually on January 1. Any individual, business, or practitioner subject to any occupation tax or regulatory fee imposed, which is unpaid for 90 days after the due date shall be subject to a penalty of 10% of the tax or fee due.
Occupation Tax Certificate: Every business, practitioner, and location subject to payment of the occupation tax levied by the city ordinance shall display a current occupation tax certificate in a conspicuous place at the location for which such certificate was issued. If the taxpayer does not have a permanent location with the city, the occupation tax certificate shall be shown to any police officer upon request.
State License, If Required: Each person who is licensed under Title 43 of the Official Code of Georgia Annotated by the Examining Boards of the Secretary of State’s Office shall provide evidence of proper and current state license before a city occupation tax certificate or regulatory fee certificate may be issued. (Examples: Accountants, Cosmetologists, Dentists, Used Car Dealers, Firearm Dealers, Hotels, Real Estate Brokers, Etc.)
Qualification/Permits, If Applicable: Any business required to obtain health permits, bonds, certificates of qualification, certificate of competency, or any other regulatory matter shall first, before the issuance of an occupation tax certificate or regulatory fee certificate, show evidence of such qualification.
Due Date and Penalty: Any occupation tax or regulatory fee due pursuant to the city ordinance shall be due and payable annually on January 1. Any individual, business, or practitioner subject to any occupation tax or regulatory fee imposed, which is unpaid for 90 days after the due date shall be subject to a penalty of 10% of the tax or fee due.
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Occupational Tax Calculation A non refundable $40.00 administrative fee is required on all occupation tax accounts for the initial registration, annual renewal, or such reopening. Occupational Tax is levied based upon the number of employees. Number of Tax Rate Employees per Employee 1 – 10 $15 11 – 40 $14 41 and up $600 Flat Rate |
Regulatory Fees
Business, practitioners, or occupations which may be subject to regulatory fees include but are not limited to the following: Auctions $100.00 Bonding Companies $150.00 Burglar & Fire Alarm Installers $75.00 Contractors $100.00 Flea Markets $100.00 Wreckers $100.00 Used Clothing $50.00 |
Remit your application, total tax due, and additional documents listed below to
Poulan City Hall by January 1
State License (If Required) Food Service Permit (Required of Restaurants)
Zoning Verification Dept. of Agriculture (Required of Grocery Stores)
| Business License App. (Occupational Tax Application).pdf |
| Affidavit Verifying Status For Public Benefit Application.pdf |
| E-Verify Affidavit For Employers.pdf |
Link to the State of Georgia - Professional Licensing Board Web Site
Click the link above for information in reference to Georgia State Licenses and State License Renewals.
Professionals whom are certified through the State of Georgia must present their State License at the time of their business license renewal with the city. Example professionals include: Cosmetology, Barbers, Engineers, Land Surveyors, Private Detectives, Used Motor Vehicle Dealers, Used Motor Vehicle Parts Dealer, and General Contractors.
Professionals whom are certified through the State of Georgia must present their State License at the time of their business license renewal with the city. Example professionals include: Cosmetology, Barbers, Engineers, Land Surveyors, Private Detectives, Used Motor Vehicle Dealers, Used Motor Vehicle Parts Dealer, and General Contractors.
