Business License/Occupation Tax Information

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 as the method of determining the occupation tax. Profitability ratios are national averages compiled by the federal government that are associated with standard industrial classification (SIC) 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 tax office. Upon review of the application, the business will be classified according to its SIC 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

Occupation Tax Schedule

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.

Professionals
The occupation tax for each practitioner of a profession, as defined by state law, is $400 plus the administrative fee of $25.

Home Occupations
Home occupations shall pay the occupation tax assigned to profitability class 1 in addition to the prescribed administrative fee. 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 alcoholic beverage license (available soon online) is required to sell alcohol.

Contact City Hall at 404-370-4100 for applications or click to download in Acrobat Reader format:

Occupation Tax Certificate Application (PDF)
Home Occupations Supplemental Business License Application (PDF)
Employer Identification Number Info. (PDF)
Sales Tax Certificate Info. (PDF)
Affidavit Verifying Applicant Status for City of Decatur Public Benefit (PDF)

Occupation Tax Schedule
This chart identifies which businesses fall into each class.

Business Description	NAICS	Class	Business Description	NAICS	Class
Agricultural Services	11	3	Manuf.-Primary Metal Industries	31-33	3
Agricult. Production-Crops	11	4	Manuf. -Printing & Publishing	31-33	5
Agricult. Production-Livestock	11	4	Manuf. -Rubber & Misc. Plastic	31-33	3
Amusement & Recreation Services	71	5	Manuf. -Stone, Clay, Glass	31-33	5
Anthracite Mining	21	3	Manuf. -Textile Mill	31-33	2
Apparel & Accessory Stores	44-45	3	Manuf. -Transp. Equipment	31-33	2
Auto Repair & Service	81	2	Membership Organization	81	2
Banking	52	6	Metal Mining	21	6
Business Services	81	4	Mining-Nonmetallic Minerals	21	5
Coal Mining	21	3	Miscellaneous Repair Services	81	4
Communications	92	5	Misc. Manuf. Industries	31-33	4
Eating & Drinking Places	72	2	Museums, Zoos, Gardens	71	5
Educational Services & Schools	61	4	Nonclassifiable Establishment	81	2
Electric, Gas, Sanitary Services	49	5	Non-Depository Finance Inst.	52	6
Fishing, Hunting, Trapping	11	3	Oil & Gas Extraction	21	6
Forestry	11	3	Personal Services	81	4
General Building Contractors	23	2	Pipelines (Non-Nat. Gas)	23	6
Health Services	62	2	Professional Services	54	5
Heavy Constr. Excluding Bldg.	23	3	Railroad Transportation	48-49	4
Holding Cos./Other Investmt.	52	6	Real Estate	53	5
Hotels & Other Lodging	72	3	Retail-Auto Dealers/Svc. Stations	44-45	1
Insurance Agents, Brokers & Svs.	52	5	Retail-Food Stores	44-45	1
Insurance Carriers	52	3	Retail-Furniture	44-45	2
Legal Services	54	5	Retail-General Merchandise	44-45	2
Local & Suburban Transportation	48-49	2	Retail-Hardware/Garden	44-45	2
Manuf. -Apparel & Other Textile	31-33	4	Retail-Miscellaneous	44-45	2
Manuf. -Chemical & Allied	31-33	6	Security & Commodity Brokers	52	5
Manuf. -Electronic Equipment	31-33	5	Services Not Elsewhere Classified	81	5
Manuf. -Fabricated Metal	31-33	4	Services-Motion Pictures	51	3
Manuf. -Food & Kindred Products	31-33	4	Social Services	62	3
Manuf. -Furniture & Fixtures	31-33	3	Special Trade Contractors	23	2
Manuf. -Instruments, Optical	31-33	5	Tobacco Products	31	6
Manuf. -Leather Products	31-33	3	Transportation Services	48-49	2
Manuf. -Lumber & Wood	31-33	3	Transportation by Air	11	1
Manuf. -Machinery	31-33	5	Trucking & Warehousing	48-49	2
Manuf. -Paper & Allied Prod.	31-33	5	Wholesale-Durable Goods	42	1
Manuf. -Petroleum & Coal	31-33	5	Wholesale-Nondurable Goods	42	1

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 tax office, 509 N. McDonough St., Decatur, GA 30030.