Starting a Business in Georgia Checklist

Check business name availability with the Georgia Secretary of State Search the Georgia Secretary of State’s database to see if your business name is available for use: https://cgov.sos.state.ga.us/Account.aspx/LogOn?ReturnUrl=%2fhome.aspx Georgia does not require filers to reserve a business name prior to completing their filing. Georgia Secretary of State Secretary of State Corporations Division 2 MLK, Jr. Dr. Suite 313, Floyd West Tower Atlanta, GA 30334-1530 P: (404) 656-2817 corporationshelp@sos.ga.gov http://www.sos.ga.gov/corporations/
File paperwork to form my business File your articles with the Secretary of the State of Georgia to form your business. To form a corporation, file the Articles of Incorporation and pay the $100 filing fee. To form a Georgia LLC, file the Articles of Organization and pay the $100 fee. Normal processing can take anywhere from 5-12 days. Next day processing is available for an extra $100. Same day processing costs an extra $250. You can file online, by mail, or in person. If this information seems overwhelming or intimidating, you can incorporate in Georgia with Northwest Registered Agent. Corporations Division Secretary of State Corporations Division 2 MLK, Jr. Dr. Suite 313, Floyd West Tower Atlanta, GA 30334-1530 P: (404) 656-2817 corporationshelp@sos.ga.gov http://www.sos.ga.gov/corporations/
Register with the Department of Revenue You will need to register your new business with the Georgia Department of Revenue. You can register for multiple types of taxes online at https://gtc.dor.ga.gov/_/#1 Income Tax: The individual income tax rate ranges from 1-5% on the first $7,000 of net taxable income plus six percent of the excess of net taxable income over $7,000. The corporate income tax rate is 6%. Sales Tax: The state sales tax rate is 4% but each county has additional taxes so you will want to check locally. Net Worth Tax: If your business is taxed as a corporation, you have to pay this graduated tax, ranging from $10 to $5,000 based on the taxable net worth of the corporation. Withholding Tax: You will need to register to withhold income tax if you have employees. The withholding tax rate ranges from 0-6%. Department of Revenue: Georgia Department of Revenue 1800 Century Blvd., Room 7100 Atlanta, GA 30345 P: (877) 423-6711
Get a business license There is no state business license, but you will need to be licensed by the city/county where you do business. Some businesses also need a professional license. Professional licenses are regulated by the Georgia Secretary of State’s Professional Licensing Division. Licenses are issued by individual professional boards. http://www.sos.ga.gov/plb/ Other registration requirements: Fulton County If your business is located in Unincorporated Fulton County, your business needs a county license. The county’s Business Occupational Tax Division issues Business Occupational Certificates (business licenses) for Unincorporated Fulton County. Businesses located in the municipalities must obtain Business Occupational Tax Certificates from the city or town where the business is located. For municipal license info http://fultoncountyga.gov/fcfd-business-license City of Atlanta All businesses located within the city limits of Atlanta are required to have a Business Tax Certificate (Business License). You can download the application online at http://www.atlantaga.gov/index.aspx?page=987 and then mail or hand deliver it. Gwinnett County The office issues business/occupation tax certificates (business license) for businesses located in unincorporated Gwinnett County. If you plan to locate a business inside the city limits of a Gwinnett County municipality, you should contact the appropriate city government. Business license applications must be submitted in person. For more information see the Gwinnett County website: http://www.gwinnettcounty.com/portal/gwinnett/Departments/PlanningandDevelopment/LicensingandRevenue City of Lawrenceville If you operate within city limits you need a city business license. You can download the application online at http://www.lawrencevillega.org/businesses/start-business/ but you have to submit it in person at city hall. Local Licensing Info Fulton County Fulton County Government Center 141 Pryor Street, Suite 7064 Atlanta, GA 30303 P: (404) 612-7722 South Fulton Government Center @ Fulton Industrial 5440 Fulton Industrial Blvd. Atlanta, GA 30036 P: (404) 612-7861 City of Atlanta City of Atlanta Department of Finance – Office of Revenue 55 Trinity Avenue, SW, Suite 1350 Atlanta, Georgia 30303 P: (404) 330-6270 Gwinnett County Gwinnett County Licensing & Revenue Office 446 West Crogan Street, Suite 150 Lawrenceville, GA 30046. P: (678) 377-4100 City of Lawrenceville City of Lawrenceville–City Hall 70 South Clayton Street P.O. Box 2200 Lawrenceville, GA 30046 P: (770) 963-2414
Collect and Charge Sales Tax Do I need to collect Georgia sales tax? If your business sells, uses, distributes, or manufactures tangible personal property in Georgia, you must register for sales and use tax. What is the Georgia sales tax rate? The state sales tax rate is 4% but each county has additional taxes so you will want to check locally. How do I register for Georgia sales tax? You can register for multiple types of taxes online at https://gtc.dor.ga.gov/_/#1 If you prefer not to file online, you may download the forms from the Department of Revenue website and fax them to the Registration and Licensing Unit. How much does a Georgia sales tax permit cost? No fee Georgia Department of Revenue Georgia Department of Revenue 1800 Century Blvd., Room 7100 Atlanta, GA 30345 P: (877) 423-6711 F: (404) 417-4318 taxpayer.services@dor.ga.gov https://etax.dor.ga.gov/bustax_salestax.aspx