Renewal applications for the 2017 business occupation tax for Athens-Clarke County businesses are due on April 1, 2017. Certificates submitted after April 1 are assessed a 10% penalty. The 2017 business occupation tax reflects some increases in fees as part of the Athens-Clarke County Unified Government's FY2017 budget that was approved in June 2016.
New businesses, including home-based businesses, are required to fill out a business occupation tax application at any time throughout the year before beginning their operations. All businesses that were issued a 2016 business occupation tax certificate were mailed renewal information and a 2017 application in December.
The Business Tax/Revenue Section of the Finance Department's Financial Services Division is responsible for the issuing business occupation tax certificates and several special sales or regulatory permits for all businesses located within Athens-Clarke County. Although commonly referred to as "business licenses," business occupation tax certificates are not technically licenses as the Finance Department cannot issue licenses to operate a business. Approximately 5,000 businesses are registered with Athens-Clarke County and their taxes are assessed and collected annually.
For an electronic version of the application form and affidavits, visit www.athensclarkecounty.com/finance. For more information, call the ACC Finance Department's Business Tax/Revenue Section at 706-613-3050.