Business/Occupation Tax Renewal
Business/Occupation Tax Renewal
Renewal applications may be submitted following ways:
- Online by scrolling down this page and clicking on the green Start Renewal Process button
- U.S. Mail – P.O. Box 1045 Lawrenceville GA 30046-1045
- In Person – 446 W Crogan Street Lawrenceville, GA 30046
PLEASE READ ALL INSTRUCTIONS CAREFULLY
If you are a U.S. Citizen - the SAVE Affidavit (also known as the U.S. Citizen/Qualified Alien affidavit) and the secure and verifiable documents for U.S. Citizens are not required to be submitted for renewal provided you supplied these documents during previous renewal.
If you are a Legal Permanent Resident or a Qualified Alien - You must submit the SAVE Affidavit (U.S. Citizen/Qualified Alien Affidavit) and the secure and verifiable document for renewal. Please visit www.law.ga.gov and proceed to key issues followed by immigration reports for more information on secure and verifiable documents.
E-Verify Private Employer Affidavits - As of July 1, 2013 private employers with more than 10 employees are required to register for and use E-Verify and to sign an E-Verify affidavit attesting to such. Any employer with less than 11 employees is exempt from this requirement, but must complete an affidavit attesting that they are exempt. The affidavit requirement does not apply if the private employer has previously provided an E-Verify number AND that number has not changed.
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 Requirements
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 are required to submit the E-Verify Affidavit, Form A. Private employers with 10 or less employees 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 – 10 or less Employees Affidavit (pdf)
Checklist for Renewal before submitting:
- Completed Renewal form
- SAVE Affidavit (aka U.S. Citizen / Qualified Alien Affidavit) (Refer to instructions above to determine if required)
- Secure and Verifiable Affidavit (Only required if SAVE affidavit is required)
- E-Verify Private Employer Affidavit (Refer to instructions above to determine requirement)
If you have technical difficulties, please check support page for more information.
You will receive a confirmation email once the website has received your renewal documents. This email does not confirm that all documents received are correctly completed. You will receive a separate email once we have reviewed your documents if there are missing or incomplete documents.
Frequently Asked Questions
How can I file my 2018 renewal documents?
You can file your forms online at www.gwinnettLicRev.com , by U.S. Mail or in person. Please read renewal instructions carefully. If your account requires you to submit an affidavit they must be submitted in PDF format if submitting online.
What documents should be included with my filing?
- If you are a U.S. Citizen - the SAVE Affidavit (also known as the U.S. Citizen/Qualified Alien affidavit) and the secure and verifiable documents for U.S. Citizens do not have to be submitted for renewal provided you supplied these documents during previous renewal.
- Legal permanent residents and qualified aliens - You must submit the SAVE Affidavit (U.S. Citizen/Qualified Alien Affidavit) and the secure and verifiable document for renewal. Please visit www.law.ga.gov and proceed to key issues followed by immigration reports for more information on secure and verifiable documents.
- E-Verify Private Employer Affidavits – Georgia law, O.C.G.A. 36-650-6, requires all businesses, with more than 10 employees that are seeking an occupation tax certificate/business license to register for and use E-Verify and to sign an E-Verify affidavit attesting to such. Any employer with less than 11 employees is exempt from this requirement, but must complete an affidavit attesting that they are exempt. The affidavit requirement does not apply if the private employer has previously provided an E-Verify number AND that number has not changed.
Is the Federal Tax Identification Number/Employer Identification Number (EIN) the same as the E-Verify Number?
How Do I Register for E-Verify?
To register for E-Verify, please visit the DHS website at http://www.uscis.gov/e-verify
Where Do I find my E-Verify Number?
The Human Resources Department for your business should have that information, if you have registered. The E-Verify number, which consists of four to six numerical characters, is located directly below the E-Verify logo on the first page of the memorandum of understanding (MOU) entered into between your business and the Department of Homeland Security (DHS) to use E-Verify.
What is the due date for filing my renewal forms?
Renewal forms are due by February 15th. Renewals received after this date are subject to a $25.00 late filing penalty. Please note: Failure to receive a renewal notice does not relieve the business ownership of responsibility to renew the business occupation tax.
When is payment due?
Payment is due by April 1st.
What is a type "C" business?
Type "C" Businesses Include;
- Architects, - Chiropractors, - Civil, Mechanical, Hydraulic or Electrical Engineers, - Dentists, - Embalmers, - Funeral Directors, - Land Surveyors, - Landscape Architects, - Lawyers, - Marriage and Family Therapists, - Social Workers, - Professional Counselors, - Optometrists, - Osteopaths, - Physicians, - Podiatrists, - Practitioners of Physiotherapy, - Psychologists, - Public Accountants, - Veterinarians.
All other businesses are considered to be type "A".
Type "C" businesses have the option to pay a flat fee of $400.00 per practitioner at the business location or report and pay based on gross revenue at the location.
PLEASE NOTE: If you are a type "C" business and choose to pay on a flat fee basis, please write "flat fee" in the gross revenue area of your application.
Who in my organization can sign these documents?
Any authorized agent or person within your organization that you choose can complete these forms.
What is Secure and Verifiable Identification?
A driver's license or U.S. Passport if you are a U.S. citizen. If you are a Permanent Resident you must submit a copy of your Permanent Resident Card. If you are a qualified alien you must submit either a valid foreign Passport with your I-94, a Temporary Resident Alien Card (I-688), an Employment Authorization Card (I-766 or I-688B), an Employment Authorization Document (I-688B) or a Refugee Travel Document (I-571). For a complete list please visit http://law.ga.gov/immigration-reports.
What is considered a full time employee?
A full time employee means an individual who is a W-2 employee and works at least 35 hours per week at your Gwinnett County location.
What if my business is closed?
Make a note at the bottom of your renewal form that the business is closed, list your final 2017 Georgia gross revenue up to the date of closing and mail in the renewal .
What is considered gross revenue?
Gross Revenue Includes;
- Total income without deduction for the cost of goods or expenses incurred.
- Gain from trading in stocks, bonds, capital assets or instruments of indebtedness.
- Proceeds from commissions on the sale of property, goods or services.
- Proceeds from fees for services rendered.
- Proceeds from rent, interest, royalty or dividend income.
Gross Revenue does not include;
- Sales, use or excise tax.
- Sales returns, allowances and discounts.
- Inter organizational sales or transfers between or among the units of a parent-subsidiary controlled group of corporations.
- Payments made to a subcontractor or an independent agent.
- Governmental and foundation grants, charitable contributions, or the interest income derived from such funds, received by a nonprofit organization which employs salaried practitioners otherwise covered by this ordinance, if such funds constitute 80 percent or more of the organization's receipts.
- Proceeds from sales to customers outside the State of Georgia.
When can I expect to receive my 2018 Occupation Tax Certificate?
You can expect to receive your 2018 Occupation Tax Certificate within two to four weeks after payment is made.