Office information
If you are requesting your renewal please email blrenewal@cobbcounty.org or you may reach us at 770-528-8410.
We accept our last payment at 4:30pm.
READ THIS BEFORE RENEWING YOUR LICENSE
2024 Renewal Information
Renewals must be submitted to the Cobb County Business License Division by December 31, 2023. Interest starts accruing February 1, 2024 at the rate of 1.5% per month and penalty will be assessed at 10% on or after April 1, 2024. Indicate the change of ownership on the reverse side and change of DBA, business name, address, or type of business on the Change form and return it to our office immediately with payment.
Your gross receipts are your total revenue for the period Oct. 1, 2022 to Sept. 30, 2023, fiscal year 2023 or calendar year 2023. This is your estimated gross receipts for 2024. Gross receipts include all revenues generated from customers or clients who received the product or received service within the State of Georgia, regardless of where orders are placed, where billings are generated, or where payment is made or received. Gross Receipts do not include sales and use tax, excise tax, sales returns, interorganizational sales and or transfers, proceeds from sales of goods and services delivered to customers outside the State of GA at the time of delivery or receipt except for payments to real estate agents by real estate brokers.
Payments to subcontractors or independent agents, except a real estate broker's real estate agent in GA, may be deducted from work associated with the Georgia gross receipts if a list of amounts paid with the name, address, phone number, subcontractor's or independent agent's business license number or occupation tax certificate number, government that issued the occupation tax certificate, type of activity performed on your behalf and date of payment is submitted with this renewal form. Payments to subcontractors or independent agents in GA must be for activities in GA. Subcontractors must have a business in GA. Failure to provide a complete information list will disqualify the deduction. Businesses with subcontractor deductions CANNOT renew online.
Rental property owners may no longer deduct the first $25K of gross revenue. While an occupation tax certificate is required at each rental property location, a tax is required only at the office. The tax for the rental property office is based on all rental property in GA owned by this office.
If you have not been in business a full year, you must estimate 2024 gross receipts based on 2022 sales to date by dividing the 2022 gross receipt figure by the number of months you have been in business in Cobb County in 2022 and multiply by 12. If you cannot determine total revenue attributable to the business, take the total gross revenue for all locations in GA and divide by the number of locations in GA.
For businesses whose estimated gross receipts for 2022 were more than actual gross receipts for calendar year 2022, a refund may be applicable. A written request must be made by March 1, 2024 and must include all supporting documentation. If estimated gross receipts were less than actual gross receipts for calendar year 2022, an additional fee may be applicable and payable to Cobb County. Refunds will not be deducted from the 2024 occupation tax. Total 2022 gross receipts entered in Section II (A) must be supported by some form of financial backup. Acceptable reports include, but are not limited to, Georgia Sales and Use Tax returns for this location, IRS Tax returns for 2022, if available, in house sales reports, Profit & Loss Statements, or an affidavit from your accountant. This support will be held in strict confidence.
All 1099 independent contractors or subcontractors are required to have THEIR OWN Cobb County Business Registration Certificate or Occupation Tax Certificate.
Notice To Building Owners: Change to Annual Gross Receipts Exemption
Effective October 1, 2022, the first $25,000.00 received annually from the rental of real property no longer qualifies for exemption when renewing an Occupation Tax Certificate. This update to the Cobb County Code of Ordinances is included in the Code Amendments available here. See: Chapter 78, Licenses, Permits and Businesses
Business License Fee Schedule
To find your Schedule Type, please look on your renewal notice (sent via USPS or e-mail) in the top, right-hand section of your notice.
Schedule A-1
Gross Receipts Fee Table
| Annual Gross Revenue | Tax |
|---|---|
| $0 - 99,999 | $112 |
| $100,000 - 249,999 | $211 |
| $250,000 - 499,999 | $370 |
| $500,000 - 749,000 | $568 |
| $750,000 - 999,999 | $766 |
| $1,000,000 - 2,999,999 | $1,657 |
| $3,000,000 - 4,999,999 | $3,241 |
| $5,000,000 - 9,999,999 | $5,881 |
| $10,000,000 - 19,999,999 | $8,521 |
| $20,000,000 - 39,999,999 | $11,161 |
| $40,000,000 - 79,999,999 | $13,801 |
| $80,000,000 - 99,999,999 | $16,441 |
| $100,000,000 + | $16,441 + $132 per million* |
*Or Portion Thereof
Forms must be postmarked to the Cobb County Business License Division by January 31, 2021. Interest starts accruing February 1, 2021 at the rate of 1.5% per month and penalty will be assessed at 10% on or after April 1, 2021.
Schedule A-2
Gross Receipts Fee Table
| Annual Gross Revenue | Tax |
|---|---|
| $0 - 99,999 | $119 |
| $100,000 - 249,999 | $235 |
| $250,000 - 499,999 | $420 |
| $500,000 - 749,000 | $651 |
| $750,000 - 999,999 | $882 |
| $1,000,000 - 2,999,999 | $1,921 |
| $3,000,000 - 4,999,999 | $3,769 |
| $5,000,000 - 9,999,999 | $6,409 |
| $10,000,000 - 19,999,999 | $9,049 |
| $20,000,000 - 39,999,999 | $11,689 |
| $40,000,000 - 79,999,999 | $14,329 |
| $80,000,000 - 99,999,999 | $16,969 |
| $100,000,000 + | $16,969 + $264 per million* |
*Or Portion Thereof
Forms must be postmarked to the Cobb County Business License Division by January 31, 2021. Interest starts accruing February 1, 2021 at the rate of 1.5% per month and penalty will be assessed at 10% on or after April 1, 2021.
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 an email or one-page renewal notice that includes an online payment option and PIN number. Renew your business license online.
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.