Occupational Tax Certificate

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Occupational Tax Certificate:

An Occupational Tax Certificate or “business license” is required of all businesses operating within the city limits of Union City. An Occupational Tax Certificate is required per location of your business.

Annual Occupational Tax Certificate Deadlines:
Certificate Expires: December 31
Renewal Deadline: February 15
Payment Deadline: March 31

Renewal applications will be sent to your business at the beginning of each calendar year.

 

We are pleased to announce a secure easy way to pay for your occupational tax certificate anytime, anywhere. Click here to begin paying for your occupational tax certificate online.

 

New Commercial and Residential Business:

Commercial Business 
Zoning Verification of Occupational Tax Certification 
Fire Marshal Inspection Form 
Commercial Occupational Tax Certificate Application

 
(Generally, the process can take from 5-7 business days. However, this estimate is heavily dependent on having all appropriate documents readily available.)

Residential Business 
Residential Occupation Application Process
Residential Occupational Tax Certificate Application

(Generally, walk-in customers are able to complete the process same day. However, this estimate is heavily dependent on having all appropriate documents readily available and the volume of customers.)

Step 1: Zoning Review for Compliance (770) 515-7950
Please contact the Planning & Zoning Department to verify if a business can exist in the desired location. (Not required for Residential businesses)

Step 2: Occupation Tax Office Application Packet Submission (770) 515-7951
• $50 Fire Inspection fee (required)
• Occupational Tax Application (required)
• Notarized E-Verify Private Employer Affidavit http://www.uscis.gov/e-verify  (required)
• Notarized SAVE Affidavit http://www.uscis.gov/e-verify (required)
• Copy of secure and verifiable ID (required) http://www.atlantaga.gov/modules/showdocument.aspx?documentid=12147  
• Federal Employer ID Number www.irs.gov (required)
• Georgia Taxpayer ID Number www.georgia.gov (required)
• Signs or Banners: To hang a new, or change an existing, sign or banner contact the Planning & Zoning Department (770) 515-7950 (required)
• Secretary of State Control Number www.sos.ga.gov - Only for corporations, nonprofit corporations, professional corporations, limited partnerships (LP), and limited liability companies (LLC)
• Professional State License: Each person licensed by the State of Georgia pursuant to Title 43 of the Official Code of Georgia Annotated shall provide a copy of his or her current state license.
• Food Service Permits: - required if your business sells, serves or caters food.

Fulton County Department of Health and Wellness (South Office) 404-613-5579
College Park Health Center
1920 John Wesley Avenue
College Park, GA

If you handle packaged food you must obtain a certificate from the Agricultural Department.
Georgia Department of Agriculture (404-656-3632)
19 Martin Luther King Jr. Drive
Atlanta, GA 30334

• Alcohol Beverage License: - required if your business sells or serves alcohol.

o Business owners/Agents contact the Finance Department (770) 515-7951
o Waitresses/Bartenders for serving/pouring permits contact Union City Police Department (770) 964-1333

Step 3: Schedule Fire Inspection (770) 964-9934
The applicant is responsible for scheduling his/her inspection directly with the Fire Marshall once zoning has been approved the occupational tax applications has been submitted with the required $50 inspection fee. (Not required for Residential businesses)

Step 4: Issuance of Occupational Tax Certificate
Once the application and inspection have been approved and the certificate fee determined, the applicant must make payment in full before the Occupational Tax Certificate is issued. The certificate must be displayed in a conspicuous place at the business location.

License Fee and Annual Gross Receipts

The occupational tax is calculated based on annual gross receipts plus a $50.00 administrative fee. Tax on gross receipts is based upon the gross receipts of the business or practitioner in combination with the profitability ratio for the type of business, profession, or occupation as measured by nationwide averages derived from the Statistics of Income Bulletin as published by the United States Internal Revenue Service or successor agencies of the United States. Each type of business shall be assigned to a profit class based on the profitability ratio for that business type. The occupation tax rate levied will be based on the profit class of the dominant line of the business as defined by the Standard Industrial Classification system.

Practitioners of professions or occupations may elect by January 1st of each year to pay a $400 fee in lieu of paying tax on gross receipts, plus the $50.00 administrative fee.

Occupational Tax Schedule.
Profit class 1 - Tax class 1 - .000636
Profit class 2 - Tax class 2 - .000954
Profit class 3 - Tax class 3 - .001272
Profit class 4 - Tax class 4 - .001590
Profit class 5 - Tax class 5 - .001908
Profit class 6 - Tax class 6 - .002226

 

Please click the link below to view the Occupational Tax ordinance for the City of Union City
https://www.municode.com/library/ga/union_city/codes/code_of_ordinances?nodeId=PTIICOOR_CH9LIMIBURE_ARTIIOCTA  

 

Contact Information

Union City Tax Office: 770-515-7951

finance@unioncityga.org  

City of Union City
Attn: Occupational Tax
5047 Union Street
Union City, GA 30291