Business License

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Every person engaged in any business, trade, profession or occupation in the unincorporated areas of Haralson County must apply each year for an occupational tax certificate, commonly referred to as a business license. The annual fee for a business license is $150. Beer and wine licenses are $350 each. Administrative fees or occupation taxes are due and payable annually between January 1 and March 31 of the current license year. A late fee of $50 applies as of April 1.

If applicable, certain business categories require regulatory permits or approvals before a license may be granted. Prior to processing a new business license application, regulatory permits must be obtained from the appropriate agencies. A non-prorated, non-refundable administrative fee may be required for the initial registration, annual renewal or reopening of an account. Certain businesses may be required to pay an investigative fee, in the amount established by the county, to defray the cost to the county of inspections, fingerprinting, and civil and criminal background investigations associated with certain licenses. A regulatory fee reflecting the reasonable cost of the actual regulatory activity performed by the county may be charged. Development impact fees as defined by O.C.G.A. § 36-71-2(8) or other costs or conditions of zoning or land development are not regulatory fees.

When a person conducts business at more than one fixed location within the county, each location or place will be considered a separate business for the purpose of an occupation tax and a certificate is required for each location. For businesses with multiple locations inside and outside the County, the number of employees used to determine the occupation tax assessed would be only those employees who actually work in the county. All solicitors and transient merchants are required to pay this tax. Charitable solicitors, while required to comply with all regulatory provisions of this chapter, are exempt from registration fees.

Businesses and individuals licensed by the secretary of state must provide evidence of proper and current state licensure before the county occupation tax certificate may be issued. In addition, all businesses subject to O.C.G.A. Title 43 must comply with county, state and federal requirements including, but not limited to, sales tax registration and county health permit requirements where applicable. Any business required to obtain health permits, bonds, certificates of qualification, certificates of competency, or any other regulatory matter must show evidence that such requirements have been met prior to the issuance of a county license.

The Occupation Tax Certificate indicating the payment of the tax must be displayed in a conspicuous location in the place of business if the taxpayer has a permanent business location in the unincorporated area of Haralson County. If the taxpayer has no permanent business location in the unincorporated area of Haralson County, the Occupation Tax Certificate must be shown to the county clerk, the county sheriff, or their respective designees.

Georgia's "Illegal Immigration Reform and Enforcement Act of 2011" (HB 87) requires that business license applicants and renewals must comply with state immigration and identification standards.