Business Personal Property assets are any furniture, fixtures, equipment, machinery and inventory used in the normal course of your business.
Assets owned as of January 1st of each year must be returned on or before April 1st of each year.
Business Personal Property assets must be reported on form PT-50P.
Filing can be done via E-File, Mail and hand delivered.
A 10% Non-filing Penalty will be added to all taxable unreported or late reported assets.
Renewing an Occupation Tax Certificate / Business License
Renewal of an Occupation Tax Certificate / Business License should be completed prior to the expiration date of December 31 of each calendar year by mail or in person. All documents must be signed by the same person.
NOTICE:
- A renewal notice will only be sent to the current mailing address on file.
- If the mailing address for the business changes without the Business License Division being notified, the business will not receive a renewal notice.
- All Occupation Tax Certificates must be renewed by December 31st even if a renewal notice was not received.
- Interest as well as penalty will be assessed on all delinquent renewals.
- Add Interest of 1.5% per month of the tax amount owed beginning February 1, each year.
- Add Penalty of 10% of the tax amount owed if not paid by April 1, each year.
- Interest as well as penalty will be assessed on all delinquent renewals.
Fees are contingent upon the amount of total gross receipts of the business for the past calendar year in the State of Georgia. The total gross receipts in the State of Georgia shown on the renewal application must be supported by additional financial documentation.
Acceptable gross revenue reports include, but are not limited to:
- In-house sales reports
- Profit and loss statements for the previous calendar year
- Georgia Sales Tax Returns
- The most recent IRS tax return filed
- An affidavit from an accountant stating the gross receipts for the previous calendar year.
Adequate and accurate records must be maintained for audit purposes. Audits may be performed at any time by personnel from the Business License Division.
Please mail all documents to:
Cobb County Business License Division
PO Box 649
Marietta, GA 30061-0649
Or return your renewal in person to:
Cobb County Business License
1150 Powder Springs St, Ste 400
Marietta, GA 30064
(770) 528-8410
South Cobb Service Center *
4700 Austell Rd
Austell, GA 30106
Payments accepted Mon - Fri 8am - 4:30pm
New applications and Change of Business Location not accepted at the South Cobb Service Center. Please visit the Business License Office at 1150 Powder Springs Street, Suite 400.
Online Renewals
Online Business License renewals are only available to those who received a renewal packet that includes an online payment option and PIN number. The online renewal portal is available during renewal season.
