The Tax & Licensing division is primarily responsible for collecting occupational tax and regulatory fees for the City of Griffin. An occupational tax certificate, commonly known as a business license, is a certificate issued by government agencies authorizing individuals or companies to conduct business within the government’s geographical jurisdiction. It is the authorization to start a business issued by the local government.
The City of Griffin offers various incentive for new businesses.
The Tax & Licensing Division is responsible for:
- Business Registration and Occupational Tax
- Alcoholic Beverage Licenses
- Alcoholic Beverage Catering Permits
- Special Event & Parade Permits
- Excise Tax Collection
- Franchise Fees Collection
- Miscellaneous Billing Collection
The Tax & License office is located at 100 S Hill St in Griffin on the Third Floor. Our office hours are Monday – Friday, 8:00 a.m. – 5:00 p.m.
All real and personal property tax payments are collected by the Spalding County Tax Commissioner.
Billing and Collection Process
Before commencing business, business owners are required to register their business and pay occupational tax (business license) prior to operating in the City of Griffin. All occupational tax certificates are valid for the period January 1 through December 31. New certificates are valid from the date that the business begins in the City of Griffin until December 31.
The number of employees, plus a minimum flat tax of $50 and an assessment of $40 administrative fee determines the computation of occupational tax. The employee charge is based on the table below:
|
Number of Employees
|
Rate of Tax
|
|
1 to 20
|
$60.00 per employee
|
|
21 to 100
|
$1,200.00, plus $30.00 for each employee over 20
|
|
101 and above
|
$3,600.00, plus $10.00 for each employee over 100
|
*An employee means an individual whose work is performed under the direction and supervision of the employer and whose employer withholds FICA, federal income tax, or state income tax from such individual's compensation or whose employer issues to such individual for purposes of documenting compensation a form I.R.S. W-2, but not a form I.R.S. 1099. For purposes of calculating the tax due, the number of employees of the business or practitioner shall be computed on a full-time position equivalent basis. An employee who works 40 hours or more weekly shall be considered a full-time employee and the average weekly hours of employees who work less than 40 hours weekly shall be added and such sum shall be divided by 40 to produce full-time equivalents.
Sample Calculation is below:
Parameters:
6 Employees
Calculation:
Admin Fee $40
Flat Tax $50
Employees (6) $360
Total Tax Due $450
Practitioners of profession listed in OCGA Chapter 34, Title 43 may elect to pay $400 occupational tax per professional or they may elect to pay the occupational tax based on number of employees (see sample calculation above).
Out of state businesses with no permanent location in Georgia who perform business inside the city limits of Griffin, may apply for a City of Griffin occupational tax certificate.
Occupational tax renewal notices are mailed in November. Business owners have until March 31 to renew their occupational tax certificate without penalty.
Alcoholic Beverage License renewal applications and fees are due November 1. Monthly excise tax payments are due by the 20th of each month for the preceding month.