Business License Division
Contact Information:
Paul Foster, Manager
191 Lawrence Street
Marietta, GA 30060-7000
(770) 528-8410
(770) 528-8414 fax
businesslicense@cobbcounty.org
Please Note: The Business License office accepts payments between 8:00am and 4:30pm (Monday - Friday).
The Business License Division is part of Cobb County's Community Development Department.
Our main office is located at 191 Lawrence St., Building "E", just one block east of the downtown Marietta Square.
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The Business License Division is responsible for the collection of Business License Taxes, Occupation Taxes, Liquor by the Drink Taxes, Alcoholic Beverage Excise Taxes, Hotel/Motel Occupancy Taxes, Financial Institution Taxes, Cable Franchise Fees, and various other business related taxes as outlined in the Cobb County Code of Ordinances.
Obtaining a Business License
General License and Registration Requirements
Obtaining a Business License or Business Registration Certificate
Fees for Business Registration Certificates
Interest
Term of License or Certificate
Renewals
Change of Name, Location, Ownership, or Closing of Business
Professionals
Contractors
Residential Businesses
Business Licenses for Businesses Within City Limits
Building Permits
Zoning
Health Department
Trade Name Registration
Day Care
Special Licenses
Taxes - Sales, Federal, State, County
Incorporating a Business
State Certification
Quick Reference Telephone List
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Licencia de Negocio Regular - Spanish Brochure
General License and Registration Requirements
Any individual, partnership, corporation, or entity which engages in any activity with the object of gain, profit, benefit, or advantage in the unincorporated area of Cobb County is considered to be engaged in business and must obtain a Cobb County Business License or Occupation Tax Certificate for each location in Cobb County prior to engaging in these activities. This includes any activity, full or part-time, performed from a permanent, transient, residential or commercial location as well as any activity performed temporarily or on a transient basis in Cobb County. Activities include selling, soliciting or representing products or services, leasing or renting of real property, retail sales, wholesale activities, administrative office activities, manufacturing, providing services, consulting, etc.
Regulated businesses located in unincorporated Cobb County must pay a regulatory fee and a license or occupational tax based on gross receipts. Businesses located outside of unincorporated Cobb County are required to register with the Cobb County Business License Division when conducting business inside unincorporated Cobb County and may be required to pay a regulatory fee.
Businesses located outside of the state and conducting business in unincorporated Cobb County are required to pay a license or occupational tax based on gross receipts and a regulatory license fee, if the business is a regulated business.
A Cobb County Business License, Business Registration, or Occupational Tax Certificate must be obtained by businesses
located only in unincorporated Cobb County and not in the cities within the County. However, mailing addresses are not
always indicative of the jurisdiction where licenses should be obtained. Contact the specific city, the Cobb County
Business License Division, or a Cobb County Government Service Center for assistance in determining the jurisdiction where
the license/certificate should be obtained. Business license and occupation tax requirements are mandated in section 78 of
the
Cobb County Code.
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Obtaining a Business License or Business Registration Certificate
A Cobb County Business License or Business Registration Certificate may be obtained at one of the following locations:
- Business License Division
191 Lawrence St., First Floor, Marietta, GA
- South Cobb Government Service Center (Regular Businesses Only)
4700 Austell Road, Austell, GA
- East Cobb Government Service Center (Regular Businesses Only)
4400 Lower Roswell Road, Marietta, GA
All locations are open Monday through Friday. Business hours at the Business License Division are 8:00 a.m. until 5:00 p.m. All other locations open at 9:00 a.m. and close at 6:00 p.m. Many applications and tax forms can also be obtained from our
downloads page.
The application and fee may be mailed to the Business License Division after the application has been verified in person or via fax and assessed at the Business License Division, East Cobb Government Service Center, or South Cobb Government Service Center.
Information pertaining to privilege licenses is provided on our
Privilege Licensing page. A separate application is required specifically for these types of businesses.
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Fees for Business Registration Certificates
Generally, the business license or business registration certificate fee is contingent on the following factors: 1) type of activity in which the business is engaged; 2) projected total gross receipts derived by the business for the calendar year.
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Interest
Operating without a business license in unincorporated Cobb County - or failing to pay occupation tax - may result in interest of 1.5 percent per month for up to three years.
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Term of License or Certificate
All licenses and certificates are valid until the end of the calendar year (Dec. 31). Fees for new businesses will be based on estimated gross receipts from the start of the business through the end of year.
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Renewals
Renewal of a business license, occupation tax or business registration certificate should be completed prior to the expiration date. A renewal notice will be sent to the current mailing address on the license or certificate. If the mailing address for the business changes without the Business License Division being notified, the business will not receive a renewal notice.
However, the business license or business registration certificate must be renewed prior to the expiration of the license or certificate even though a renewal notice was not received. Interest will be assessed on all delinquent renewals. Fees are contingent upon the amount of total gross receipts of the business for the past calendar year in the State of Georgia.
The total gross receipts in the State of Georgia shown on the renewal application must be supported by additional documentation. Acceptable gross revenue reports include, but are not limited to, Georgia Sales Tax Returns, in-house sales reports, Profit and Loss statements for the previous calendar year, the most recent IRS tax return filed, or an affidavit from an accountant stating the gross receipts for the previous calendar year. Adequate and accurate records must be maintained for audit purposes. Audits may be performed at any time by personnel from the Business License Division. The fees and/or taxes must be submitted prior to December 31 even if the documents stated above are not available.
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Change of Name, Location, Ownership, or Closing of Business
Licenses and certificates are void if the name or location of the business is changed. Written notification and a fee of $10 must be submitted to the Business License Division in order to change the name or location of a business. Written notification should include the name of the business, the business license or certificate number, the old business address, and the new business address. Forms to report changes are included each year with the renewal application. Please contact the Business License Division for privilege or special license requirements for name or location changes.
Licenses and certificates are not transferable. If a business changes ownership, the purchaser of the business must submit a change of ownership application to the Business License Division prior to assuming ownership of the business. The purchaser must also submit an executed bill of sale or purchase agreement, upon completion of the change-of-ownership application, along with a fee of $50.
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Professionals
Individuals engaged in any of the following professions have the option of paying an occupation tax on gross receipts of the business or pay an annual professional occupation tax of $400 per professional.
Architect
Attorney
Certified Public Accountant
Doctor of Chiropractic Medicine
Doctor of Optometry
Doctor of Osteopathy
Doctor of Podiatry
Doctor of Psychology
Electrical Engineer
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Embalmer
Family Therapist
Funeral Director
Hydraulic Engineer
Mechanical Engineer
Physical Therapist
Social Worker
Surveyor
Veterinarian
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Contractors
All individuals in the construction business are required to have a valid business license prior to operating in unincorporated Cobb County. Contractors with business addresses outside unincorporated Cobb County, who are required to purchase a permit, are not required to have a Cobb County license if they provide a copy of a valid license from their local jurisdiction. Contractors who fit into this category should go directly to the permits division.
Businesses located outside of unincorporated Cobb, which are not required to purchase permits, are required to register with the Business License Division before conducting any business activity. In order to register, a business must complete an application. In addition, a copy of the business license from the local jurisdiction is required.
Any business with a business address outside unincorporated Cobb County, who cannot provide a copy of a valid business license from their local jurisdiction, will be required to obtain a Cobb County license in order to operate in unincorporated Cobb County.
All contractors with business addresses inside unincorporated Cobb County, are required to obtain a Cobb County Business License before conducting any business activity. The license fee is based on estimated gross revenue generated in the State of Georgia annually.
Those persons who are required to be certified by the Construction Division of the Secretary of State's Office must provide a copy of their state certification card in order to purchase any permits or obtain a business license. Contact the Development and Inspections Division at (770) 528-2061 for bond and permit requirements.
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Residential Businesses
Businesses located on property zoned residential are limited in the activity which may be conducted. Generally, persons operating a business from a residence cannot have employees, clients, or any inventory located at the residence. No exterior evidence of the business (such as signs) is allowed. Additional zoning restrictions prohibit mechanical equipment and no more than one vehicle may be present at the business.
Partnerships and corporations are authorized to operate from a residence only when all stockholders of the partnership and/or corporation reside at the residential business location. Contact the Zoning Division at (770) 528-2004 for information regarding a business operated from a residence and for all questions pertaining to zoning issues.
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Business Licenses for Businesses Within City Limits
A city business license may be required if the business is located within a city limit inside of Cobb County. If located in a city, but doing business in the county, a city license may be required as well as a Cobb County registration certificate. Check with the appropriate city for specific city requirements.
The following is a list of cities in Cobb County which require business licenses for businesses located within their city limits:
Acworth
Austell
Kennesaw
Marietta
Powder Springs
Smyrna
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(770) 974-3112
(770) 944-4300
(770) 424-8274
(770) 794-5520
(770) 943-1666
(770) 434-6600
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Building Permits
If conducting construction-related activities in unincorporated Cobb County, a building permit may be required. Contact the Cobb County Development and Inspections Division at (770) 528-2061. Permits are issued at the Permit Office, 191 Lawrence St., First Floor, Marietta.
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Zoning
Contact the Cobb County Zoning Division at (770) 528-2004 with questions pertaining to the limitations on activities in residences and all other zoning areas. The Zoning Division is located at 191 Lawrence St., Third Floor, Marietta, GA.
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Health Department
All Cobb County businesses providing food services must contact the Health Department's Environmental Health Division at (770) 435-7815 regarding a health certificate. The Environmental Health Division is located at 3830 South Cobb Drive, Suite 102, Smyrna, GA.
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Trade Name Registration
If a business uses or plans to use any name other than the owner's personal name, the Trade Name Registration Act requires that the owner register that name with the Superior Court Clerk's Office. Contact the Superior Court Clerk at (770) 528-1328.
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Day Care
Persons providing child care, day care facilities or personal care facilities for adults should contact the State Department of Human Resources Child Care License Division at (404) 657-5562.
All persons providing day care in Cobb County are required to obtain a Cobb County Business Registration Certificate. Home care providers with three or more children are required to register with the State. In Cobb County, up to six children may be kept in a residence having a business registration certificate. All persons providing personal care assistance in their homes must have a Cobb County Business Registration Certificate. Persons caring for two or more unrelated people must also obtain a license through the Georgia Department of Human Resources.
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Special Licenses
Persons desiring to conduct any of the following business activities must obtain a special license: astrologer, door-to-door salesperson, amusement activity including carnivals, pawn shop, flea market, precious metal dealer, pool tables in establishments with an alcoholic beverage license, taxicabs, vehicle for hire, and modeling agency.
These businesses require a special application and consideration, with a criminal investigation of the applicant being completed. Therefore, applications should be filed a minimum of two weeks prior to the scheduled opening of the business. Regulatory fees will be charged in addition to the gross receipts fee in order to cover the cost of regulation.
These extra requirements are designed to establish reasonable and ascertainable standards for the regulation and control of these businesses which may require additional police protection and regulation in order to ensure the health and safety of the community.
Door-to-door salespersons should file an application a minimum of two weeks in advance of the date the salesperson desires to begin soliciting in Cobb County.
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Taxes - Sales, Federal, State, County
Sales Taxes
Businesses are required to collect sales taxes on the retail sale of merchandise, the rental of certain items, and for certain services. Contact the Georgia Department of Revenue at (404) 656-4060 or (770) 732-5812 to obtain a sales tax number.
Taxes (Federal)
Businesses are required to obtain a federal employers tax identification number to report income and to submit federal payroll taxes. Federal income tax information and assistance may be obtained by calling (800) 829-1040 or to request forms at (800) 829-3676.
Taxes (State)
Information pertaining to preparation of tax returns for state income taxes may be obtained by calling the Georgia Department of Revenue at (404) 656-4293.
Taxes (County)
All real and personal property taxes owed to Cobb County must be paid prior to the issuance or renewal of a business license. Questions regarding real property taxes or personal property taxes should be directed to the Tax Commissioner's Office at (770) 528-8619.
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Incorporating a Business
To form a corporation in the State of Georgia, contact the Secretary of State's Office at (404) 656-2817. It is not necessary to be incorporated to begin business in Cobb County.
If you are incorporated please submit a copy of your certificate of incorporation with the business license application.
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State Certification
Certain professionals and specified construction-related businesses such as plumbers, electricians, heating and air conditioning contractors, or mechanical contractors, etc., are required to be certified by the State. Information pertaining to these requirements may be obtained by calling (912) 207-1300.
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Quick Reference Telephone List
| Cobb County |
| Building Permits |
(770) 528-2061 |
| Business License Division |
(770) 528-8410 |
| Code Enforcement |
(770) 528-2180 |
| Community Development Director |
(770) 528-2125 |
| Development & Inspections Division |
(770) 528-2130 |
| Development & Inspection - Site Plan Review |
(770) 528-2147 |
| Development & Insp. - Structural Plan Review |
(770) 528-2071 |
| East Cobb Government Service Center |
(770) 499-4444 |
| Economic Development Department |
(770) 528-2607 |
| Fire Marshal |
(770) 528-8000 |
| Police Department- Alcohol Server Permit |
(770) 499-3943 |
| Sheriff's Office |
(770) 499-4600 |
| South Cobb Government Service Center |
(770) 499-4494 |
| Solicitor's Office- Consumer Fraud |
(770) 528-8500 |
| Superior Court Clerk-Trade Name Registration |
(770) 528-1328 |
| Tax Commissioner's Office - Delinquent Tax |
(770) 528-8619 |
| Tax Commissioner's Office - Tag Office |
(770) 528-4034 |
| Zoning Division |
(770) 528-2004 |
Cities |
| Acworth |
(770) 974-3112 |
| Austell |
(770) 944-4300 |
| Kennesaw |
(770) 424-8274 |
| Marietta |
(770) 794-5520 |
| Powder Springs |
(770) 943-1666 |
| Smyrna |
(770) 434-6600 |
State of Georgia |
| Dept. of Human Resources-Child Care License Division |
(404) 657-5562 |
| Dept. of Labor |
(770) 528-6100 |
| Dept. of Revenue - Alcohol Unit |
(770) 732-5812 |
| Dept. of Revenue- Income Taxes |
(404) 656-4293 |
| Dept. of Revenue- Sales Tax |
(404) 656-4060 |
| Georgia State Patrol - Driver's License |
(770) 528-3250 |
| Health Dept.- Environmental Health Division |
(770) 435-7815 |
| Personal Care Home Licensing |
(404) 657-4076 |
| Secretary of State- Incorporation |
(404) 656-2817 |
| State Certifications |
(912) 207-1300 |
Internal Revenue Service |
| Information |
(800) 829-1040 |
| Request Forms- Federal ID # |
(800) 829-3676 |
Other helpful numbers |
| Alcohol, Tobacco, Firearms Federal Special Tax |
(800) 937-8864 |
| Better Business Bureau |
(404) 688-4910 |
| Cobb County Chamber of Commerce |
(770) 980-2000 |
| Governor's Office of Consumer Affairs |
(404) 651-8600 |
| Kennesaw State University Small Business Development |
(770) 423-6450 |
| Public Service Commission |
(404) 559-6600 |
| Small Business Administration |
(404) 331-0100 |
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