Print Your Initial Business/Occupation Tax Application Form
Business / Occupation Tax Application (pdf)
U.S. Citizen/qualified alien affidavit
As required by Official Code of Georgia § 50-36-1(1) any applicant for a Gwinnett County Business/Occupation Tax Certificate must execute an affidavit certifying legal presence in the United States and attach a front and back copy of one secure and verifiable document for identification. Click here for a list of approved secure and verifiable documents
Print Your U.S. Citizen/Qualified Alien Affidavit Form
U.S. Citizen / Qualified Alien Affidavit (pdf)
E-Verify – Private Employer Instruction
The enactment of the Illegal Immigration Reform and Enforcement Act of 2011 requires every private employer with more than 10 employees as of July 1, 2013 to register with and utilize the federal work authorization program, also known as E-Verify. Private employers with more than 10 employees as of July 1, 2013 are required to submit the E-Verify Affidavit, Form A. Private employers with less than 10 employees as of July 1, 2013 are required to submit the E-Verify Affidavit, Form B. Please visit http://www.uscis.gov/ for E-Verify registration instructions.
Print Your E-Verify Private Employer Affidavit Form
E-Verify Affidavit form A – More than 10 Employees Affidavit (pdf)
E-Verify Affidavit form B – Less than 10 Employees Affidavit (pdf)
Home Based Businesses
Drivers License: Attach a copy of the owner/officer/partner or member’s Georgia drivers license or Georgia Identification card to your application. The address on the drivers license or ID card must be the same as the home based business address.
Commercial Based Businesses
Proof of Tenant Space: This requirement is met by submitting a copy of the lease agreement or warranty deed.
Certificate of Occupancy: This requirement is met by attaching a copy of your Certificate of Occupancy or having an approved application on file with the Building Plan Review Section. Call 678.518.6000 or 678.518.6040 for more information.
State Licensed Professionals/Occupations
Attach a copy of your State license if your profession/occupation is regulated by any State licensing board.
State of Georgia Sales and Use Tax
Pursuant to O.C.G.A. § 48-13-20.1, if your business is required to collect and remit sales tax to the Georgia Department of Revenue, you must first obtain a sales and use tax number prior to the issuance of your Business/Occupation Tax Certificate. Your business name and location address may be provided to the Georgia Department of Revenue. You may call the Georgia Department of Revenue at 877.423.6711, or go online at www.etax.dor.ga.gov for more information.
Business Occupation Tax Certificate: Gwinnett has established six (6) tax classes, with rates ranging from $0.65 per thousand dollars of gross revenue to $1.30 per thousand dollars of gross revenue (see item #10 on the application form). There is a non-refundable and non-prorated $80 flat fee associated with the issuance of the Business/Occupation Tax Certificate.
Certificate of Occupancy: The typical Certificate of Occupancy is $180. This includes the services of Building Plan Review and Fire Plan Review.
Submitting Your Application
Attach all applicable documentation to your application, (secure and verifiable identification document, drivers license, lease agreement, affidavits, state license, Certificate of Occupancy).
Please note: All applications must be submitted in person.
446 West Crogan Street
Lawrenceville, GA 30046
Applications are processed:
Monday-Thursday 8:00 a.m. - 4:00 p.m.
Friday 9:00 a.m. - 4:00 p.m.