Business License
Business License/Occupation Tax Information
If you are a new or existing business in the City of Decatur and you own, lease or sublease a commercial space or have a home business, you are required to obtain approval first. Read over the Occupancy Paths PDF first before filling out the appropriate form.
> Application for Occupancy for Business Use
> Application for Home-Based Business Occupancy
An occupation tax is levied on persons, partnerships, corporations, or other entities operating or engaging in an occupation, profession, or business within the city limits of Decatur.* The City of Decatur uses profitability ratios and graduated rates to determine the occupation tax. Profitability ratios are national averages compiled by the federal government that are associated with North American Industry Classification System (NAICS) codes to establish an average profit margin for each type of business.
Each new business must complete an Occupation Tax Certificate application and submit it to the City's finance office. Upon review of the application, the business will be classified according to its NAICS code and taxed accordingly. Businesses starting after July 1 will pay half of the annual occupation tax plus the administrative fee. Each business will receive a renewal notice annually to be paid by or before January 31.
* Important: The Decatur business license/occupation tax applies only to businesses located inside the Decatur city limits (see map). Please do not apply for this license if your business is in unincorporated DeKalb County or any other area.
The City's occupation tax structure designates six classes for taxation:
| Class | Tax |
|---|---|
| 1 | $170 |
| 2 | $230 |
| 3 | $290 |
| 4 | $340 |
| 5 | $400 |
| 6 | $460 |
When a business pays the tax, it is issued an Occupation Tax Certificate. In addition to the occupation tax, each business is charged a $25 administrative fee for each occupation tax certificate. As of October 2015, payment of the administrative fee is not required in order to renew a license if the business pays the occupation tax due within 30 days of invoicing. The fee for a returned check is $30.
Professionals
The occupation tax for each practitioner of a profession, as defined by state law, is $400 plus the administrative fee of $25. The $425 is the amount whether the professional works at an office or at home.
Home Occupations
Home occupations shall pay the occupation tax assigned to profitability Class 1 in addition to the prescribed administrative fee (except for home-based professionals who pay the $400 occupational fee for professionals plus the administrative fee of $25). In addition to the standard occupation tax certificate application, home occupation owners must complete the supplemental business license application for home occupations. City zoning rules and regulations restrict business related activities for home occupations including customers and employees. Further information concerning the zoning rules and regulations can be obtained by contacting the Development office at 404-370-4104.
Food Service Establishments
A food service establishment permit is required and may be obtained from the DeKalb County Board of Health at 445 Winn Way, Decatur, 30030. The Board of Health telephone number is 404-294-3700. A fire inspection must be completed by the City's fire marshal prior to conducting business. An alcohol license is required to sell alcohol.
Trade Names
Entities doing business under a name other than their legal, corporate name must register their trade name with DeKalb County superior court clerk's office, Notary/Trade Name Division. Business license applicants with the City of Decatur must provide proof that they have registered with DeKalb in order to do business in Decatur under a trade name.
Contact City Hall at 678-553-6743 for applications or click to download:
Occupation Tax Certificate Application (PDF)
Employer Identification Number Info (PDF)
Sales Tax Certificate Info (PDF)
Save Affidavit for Business Licenses (PDF)
E-Verify Affidavit for Businesses (PDF)
| Renewals | Save Affidavit Is... | E-Verify Affidavit Is... |
|---|---|---|
| Businesses | Required if: 1) Business applicant is a non-U.S. citizen OR 2) Business applicant has not already completed and returned a SAVE affidavit to Decatur |
Required if: 1) Business has more than 10 employees OR 2) Business has not already completed and returned a E-Verify affidavit to Decatur |
| Home-based businesses | Required if: 1) Business applicant is a non-U.S. citizen OR 2) Business applicant has not already completed and returned a SAVE affidavit to Decatur |
Required if: 1) Business has more than 10 employees OR 2) Business has not already completed and returned a E-Verify affidavit to Decatur |
| Insurance companies | No, not required | Required if: 1) Business has more than 10 employees OR 2) Business has not already completed and returned a E-Verify affidavit to Decatur |
| Attorneys | No, not required in Decatur | No, not required in Decatur |
Occupation Tax Schedule
| Business Description | NAICS | 2023 Class | Business Description | NAICS | 2023 Class |
|---|---|---|---|---|---|
| Accommodation, Food Services, & Drinking Places | 72 | 5 | Management of Companies (Holding Companies) | 55 | 6 |
| Administrative & Support & Waste Management & Remediation Services | 56 | 3 | Manufacturing | 31-33 | 5 |
| Agriculture, Forestry, Hunting & Fishing | 11 | 4 | Mining | 21 | 2 |
| Arts, Entertainment & Recreation | 71 | 2 | Scientific, & Technical Services | 54 | 3 |
| Construction | 23 | 1 | Real Estate & Rental & Leasing | 53 | 6 |
| Educational Services | 61 | 4 | Transportation & Warehousing | 48-49 | 2 |
| Finance & Insurance | 52 | 6 | Utilities | 22 | 1 |
| Health Care & Social Assistance | 61 | 4 | Wholesale & Retail Trade | 42, 44-45 | 1 |
| Information | 52 | 6 | Other Services | 81 | 3 |
For additional information related to the business classifications, a copy of the North American Industry Classification System (NAICS) Manual published by the U.S. Office of Management and Budget is on file in the City finance office, 509 N. McDonough St., Decatur, GA 30030 or can be accessed online at the U.S. Census Bureau's webpage.
Disabled Veterans Exemption
Each person conducting a business or practicing a profession who has a certificate of exemption issued by the state commissioner of veterans service (404-656-5933) on the basis of wartime disability, blindness, or service-connected disability in peacetime is exempt from paying occupation taxes and administrative fees.
