The Licensing and Revenue Office issues Occupational Tax Certificates, known as business licenses, for businesses located in unincorporated Gwinnett County.

If you plan to locate a business inside the city limits of a Gwinnett County municipality, please contact the appropriate city government. View the weekly lists of business licenses issued by Gwinnett County.

Payments for any business license, business license renewal, alcoholic beverage license, and alcohol, hotel/motel, and rental motor vehicle excise taxes may be submitted online through our Business Tax Portal.

All new business license applications must be submitted through the Gwinnett County Business Tax Portal.

Business License Application Requirements

Home-Based Businesses:

• Driver’s License: Attach a copy of the owner, officer, partner, or member’s Georgia driver’s license or Georgia identification card to your application. The address on the driver’s license or ID card must be the same as the home-based business address.
• State Professional or Occupational License: Attach a copy of your state license if your profession/occupation is regulated by any state licensing board.
• Home-Based Business Disclosure: Attach a copy of your signed agreement outlining the requirements and restrictions you must adhere to as a business in a residential area.

Commercial Businesses:

• Certificate of Occupancy: Attach a copy of your Certificate of Occupancy reflecting your business' DBA name or obtain an authorized Tenant Name Change permit. Email P&D-CustomerSupportCenter@GwinnettCounty.com for assistance obtaining a Certificate of Occupancy or a Tenant Name Change permit.

• State Professional or Occupational License: Attach a copy of your state license if your profession/occupation is regulated by any state licensing board.

Additional Requirements:

• If you are selling goods, you must acquire a Sales and Use Tax ID from the Georgia Department of Revenue.
• Food sales must be licensed by the Georgia Department of Environmental Health or the Georgia Department of Agriculture.
• Certain types of business are subject to Special Use Permits, like car dealerships, personal care homes, and daycares.

Business License Fee Scale

Business Occupation Tax Certificate: Gwinnett has established six tax classes, with rates ranging from $0.65 per thousand dollars of gross revenue to $1.30 per thousand dollars of gross revenue. There is a non-refundable and non-prorated $80 flat fee associated with the issuance of the Business/Occupation Tax Certificate. To determine an estimated cost, use the Gwinnett County Tax Calculator.

Certificate of Occupancy: The typical Certificate of Occupancy is $180. This includes the services of Building Plan Review and Fire Plan Review.

Tenant Name Change Permit: This permit is required in place of a Certificate of Occupancy when there is no construction taking place.

All business licenses can be renewed online through the Gwinnett County Business Tax Portal.

The deadline to renew a business license is February 15. If renewal takes place after the deadline, a $25 late fee will be assessed. If payment for the renewal is received after March 31, a 10% late fee will be assessed to the total amount due in addition to the late fee. Interest grows by 1.5% each month.

Renew Business License

Alcohol license applications must be submitted through the State of Georgia Tax Center. Applications are processed Monday through Friday from 8:00am to 5:00pm, though we are unable to accept payments after 4:00pm.

Renew an Alcohol License

The deadline to renew an alcohol license is November 30. To ensure you receive your license by January 1 of the following year, renew your license online through the State of Georgia Tax Center by November 1.

 Pay for your alcohol license online through the Gwinnett County Business Tax Portal.

Phone: 678.377.4100
Email: P&D-LicenseRevenue@gwinnettcounty.com