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Rob Hosack, AICP
Director
comdev@cobbcounty.org

P.O. Box 649
Marietta, GA
30061


Office hours:
8 a.m. - 5 p.m.
Monday through Friday


Community Development Agency

 

Paul Foster
Business License Manager
businesslicense@cobbcounty.org

P.O. Box 649

Marietta, GA 30061
770.528.8410
fax 770.528.8414

Business License Division

Business Registration
Privilege Licensing
Application Forms
New Business Listings



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 1150 Powder Springs St., Suite 400, Marietta, Ga. 30064.

The Business License Division is responsible for the collection of Business Registration Certificate 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.

***NOTICE***

On February 22, 2011 the Board of Commissioners approved significant changes to the Cobb County Code of Ordinances pertinent to the Business License Division in reference to alcohol licenses and taxi companies.




  Video Video: Alcohol Compliance Checks

  • General Privilege License Requirements
  • Obtaining a New Privilege License
  • Basis for occupation tax and regulatory fees
  • Penalties and interest for delinquent new business
  • Term of License
  • Renewals
  • Change of Ownership
  • Change of Licensee
  • Change of Location
  • Closing of Business
  • Certificates for Business within City Limits
  • Building Permits
  • Zoning
  • Health Department
  • Trade Name Registration
  • Taxes - Sales, Federal, State, County, and Alcohol
  • Incorporating a Business
  • Other Requirements
  • Summary of Regulations
  • Quick Reference Telephone Numbers




  • General Privilege License Requirements
    Any individual, partnership, corporation or entity which engages in the sale of alcohol with object of gain, profit, benefit, or advantage in the unincorporated area of Cobb County must obtain a Cobb County Privilege License for each of its locations in Cobb County prior to engaging in these activities.

    A Cobb County Business License authorizes business activity only in unincorporated Cobb County, not within city limits. Therefore, mailing addresses are not always indicative of the jurisdiction where licenses should be obtained. Contact the specific city or the Cobb County Business License Division for assistance in determining the jurisdiction where the license should be obtained.

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    Obtaining a New Privilege License
    To apply for a Cobb County Privilege License obtain an application from the Cobb County Business License Division, 1150 Powder Springs Rd. Marietta, Ga. Hours of operation are 8:00 a.m. to 5:00 p.m., Monday through Friday. Applications are also available for download. Applications must be submitted between 8:00 a.m. - 4:00 p.m. No Priviledged licensed applications will be accepted after 4:00 p.m. You may call 770-528-8407 to schedule an appointment to submit applications.

    The application, the affidavit verifying status, and all attachments must be typed or legibly printed in black ink and completed in its entirety. Incomplete applications will not be accepted. Any information requested that is not submitted within 30 days will void the application. New applicants, businesses without alcohol sales, or businesses with no alcohol sales for 90 days prior to the date of the application must return an original application, a copy of the application, and a $600 application fee in person to the Business License Division. A change of ownership, or change of licensee application must be submitted with a $300 application fee.

    All the above fees are non-refundable and payment must be made by cash, money order, or check made payable to Cobb County Business License Division.

    See the application regarding information in reference to fingerprints for the licensee.

    The information required with the application includes such items as personal and financial statements for each licensee, owner, partner and/or stockholder owning shares of 20 percent or more. Also required are signed consent forms for criminal investigations on these individuals and their spouses. The Business License Supervisor reserves the right to request this information on all stockholders and their spouses. Each original application submitted must have two 2"x2" photographs of each licensee and stockholder submitting personal statements. Also, each application must have consent forms for the licensee and spouse, and each stockholder and spouse with more than 20 percent ownership. Licensees, stockholders and their spouses that were not born U.S. citizens must provide I551 cards or certificates of naturalization. Two fingerprint cards must be submitted for the licensee.

    Copies of Notes of Indebtedness, incorporation papers, front and back of stock certificates, purchase agreements, leases, contracts, and lease assignments are also required when applicable. If the establishment is applying for a Liquor Pouring License, it must meet the specific requirements established in the Cobb County Code of Ordinance, Section 6-1 and Section 6-130.

    For a location that does not currently have an alcoholic beverage license, 12 blueline copies of plats of the proposed site must be completed by a certified surveyor and submitted. Also, page 13 of the Alcoholic Beverage Application and one plat must be signed by the Drafting Section of the County Planning Division indicating the zoning designation. Other requirements include blueprints approved by the Zoning and Development and Inspections Divisions as well as drawings and renderings of the interior of the building which show the seating capacity and kitchen facilities of a new or existing building for liquor pouring establishments. For Liquor Package Applications, drawings or snapshots of the facility and location must be submitted. All Liquor Package establishments must comply with the architectural requirements specified in the Cobb County Code of Ordinance Section 6-129.

    Each application for a location, which has not previously been occupied for any type of business purpose or for which there is to be new construction, must also include a copy of a site plan approved by all departments in the plan review process. This plan may be obtained through the Site Plan Review Section of the Development and Inspections Division of the Community Development Agency, 1150 Powder Springs Rd. Marietta, Ga. If the establishment is applying for a Sunday Sales Permit, a separate application signed by a Certified Public Accountant (CPA) indicating the percentage of food and alcohol sales expected in a 12-month period must be submitted. The CPA's signature must be notarized.

    After the fully-completed application is received by the Business License Division the process for approval takes approximately twelve to sixteen weeks for new applications and two to three weeks for change of licensee or ownership application. Initially, the application is sent to the Cobb County Police Department for criminal history investigation. Upon completion of this investigation by the Police Department for new applicants, advertisements are printed in the Marietta Daily Journal on two consecutive Fridays, and the property is posted with signs notifying the area residents that a privilege license is being considered for that particular location. At the end of this two-week period, the Supervisor of the Business License Division will consider the application's compliance to the Cobb County Code of Ordinance. The applicant or any aggrieved party has the right to appeal the decision of the Business License Supervisor to the License Review Board. The advertising phase of the process does not occur for change of ownership or change of licensee applications. The Business License Supervisor will consider the application after receiving the results of the police investigation.

    New applications where the proposed location is within 600 feet of a church, school, park or library or 300 feet of a private residence must be approved by the License Review Board and Board of Commissioners which will take a minimum of twelve and as much as sixteen weeks.



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    Basis for occupation tax and regulatory fees
    The Occupation Tax for the operation of a business with a privilege license is contingent on the projected gross revenue from all revenue sources of the business for 12 months. In addition, flat non-prorated regulatory fees for liquor, beer, or wine are as follows:

    Liquor Pouring $5,000 Wine Pouring $600
    Liquor Package $5,000 Wine Package $600
    Beer Pouring $600 Sunday Sales $1,000
    Beer Package $600 Beer Pub $3,300


    Sunday Sales Licenses
    Sunday sales licenses are issued to establishments where food sales are at least 50 percent of the total sales of food and alcoholic beverages sales, or revenue from the rental of rooms for overnight lodging is a minimum of 50 percent of the revenue.

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    Penalties and interest for delinquent new business
    Penalties will be assessed on any person engaged in a new alcoholic beverage business in Cobb County, who does not obtain a valid privileged license. Penalties will be assessed at the rate of 10 percent of the license fee for each period of 30 days, or portion thereof, until all fees are paid. Interest will also be assessed at the rate of 1.5 percent per month.

    The sale or service of alcoholic beverages without an alcoholic beverage license is a violation of state law and Cobb County Ordinance

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    Term of License
    All licenses are valid for the period January 1 through December 31. New licenses are valid from the date that the business begins in Cobb County until December 31.

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    Renewals
    Renewal of a privileged license should be completed prior to December 31. A renewal notice will be sent to the current mailing address on the license. 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 privileged license must be renewed prior to December 31 each year even though a renewal notice was not received. Penalties will be assessed on all delinquent renewals at the rate of 10 percent of the alcoholic beverage license fee for each 30 day period or portion thereof. Interest is assessed at 1.5 percent of the tax per month beginning with the first day delinquent. The Occupational Tax is determined by annual gross receipts.

    Support documentation for annual gross receipts must be submitted with the renewal application. Acceptable reports include, but are not limited to, Georgia Sales Tax Returns, in-house sales reports, profit and loss statements, or an affidavit from an accountant. Also, cash register receipts, customer tickets, daily, weekly or monthly sales summaries and any other documentation pertinent to actual sales must be kept for a minimum of three years for audit purposes. For Sunday Sales Permits, a Sunday Sales Application indicating actual food and alcohol sales for the past 12 months must be submitted.

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    Change of Ownership
    Privilege licenses are not transferable. If the business changes ownership, the purchaser must submit a change of ownership application. The information required includes such items as personal and financial statements for each licensee, owner, partner and/or stockholder owning shares of 20 percent or more. Signed consent forms for criminal investigations on these individuals and their spouses are also required. The Business License Supervisor reserves the right to request this information on all stockholders, partners, owners, licensees and their spouses.

    Two 2"x2" photographs of each person submitting a personal statement must accompany each original application submitted. Consent forms must be submitted by stockholders and spouses owning shares of 20 percent or more, as well as licensee and spouse.

    Copies of Notes of Indebtedness, incorporation papers, front and back of stock certificates, purchase agreements, leases, contracts, and lease assignments are also required when applicable. If the establishment is applying for a Liquor Pouring License, it must meet the specific requirements established in the Cobb County Code of Ordinance, Section 6-1 and Section 6-130.

    A completed application must be returned to the Business License Division prior to assuming ownership of the business. The purchaser must submit an executed bill of sale. A change of ownership is defined as the addition of a partner or stockholder. If a partner or stockholder withdraws, and they are not the current licensee listed on the license and no other changes are made, a new application need not be submitted. However, if the partner, owner, or stockholder who withdraws is the "named licensee" a new licensee is required and a new application must be submitted. On a change of ownership new fees must be paid and are not pro ratable. The application fee for a change of ownership is $100 -- in addition to a new alcoholic beverage business license fee.

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    Change of Licensee
    If there is a change of licensee, the business shall submit a new application similar to the one outlined for a change of ownership. The information required includes personal and financial statements for each licensee, owner, partner, and/or stockholder who owns 20 percent or more of company shares. Signed consent forms for criminal investigations on these individuals and their spouses are also required. The Business License Supervisor reserves the right to request this information on all stockholders, partners, owners and their spouses.

    Two 2"x2" photographs of each person submitting personal statements must accompany each original application submitted. A new application must be filed whenever the named licensee is no longer in a managing capacity over the licensed location for which they are the named licensee. Managing capacity is defined in Section 6-92 (f) of the Cobb County Code of Ordinance. A $100 application fee will be charged for a change of licensee.

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    Change of Location
    Licenses are void if persons who are engaged in selling or serving alcohol change business locations, unless a new application, with blueline surveys, lease etc. pertaining to the new location are submitted prior to the move and approval is obtained from the Business License Division Manager. This process takes about one month and requires an advertising fee of $250 if alcohol has not been sold at the new location within 90 days prior to the application. For details, see the requirements for a new location on this page.

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    Closing of Business
    If a business in Cobb County is terminated, the Business License Division must be notified in writing for the appropriate documentation to be recorded.

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    Certificates for Business within City Limits
    A city license may be required if the business is located within the city limits of any city in Cobb County.

    The following is a list of the cities in Cobb County which require a business license within the city limits:

    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


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    Building Permits
    If conducting construction-related activities associated with the Privilege License, a building permit may be required. Contact the Cobb County Development and Inspections Division at (770) 528-2061. A business registration certificate must also be obtained. Permits are issued by the Permits Section,1150 Powder Springs St. Marietta, Ga

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    Zoning
    Contact the Cobb County Zoning Division at (770) 528-2004 with questions pertaining to zoning requirements, limitations on activities, and to have necessary plats and applications signed. Cobb County Zoning Division is located in the Cobb County Building, 191 Lawrence St., third floor, Marietta.

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    Health Department
    All Cobb County businesses providing food services must contact the Environmental Health Division of the Cobb County Health Department at (770) 435-7815 regarding a health certificate. The Environmental Health Division is located at 3830 South Cobb Drive, Suite 102, Smyrna.

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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's Office at (770) 528-1328.

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    Taxes - Sales, Federal, State, County, and Alcohol

    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 registration certificate. Questions regarding real property taxes or personal property taxes should be directed to the Tax Commissioner's Office at (770) 528-8619.

    Alcohol taxes
    Additional taxes which are to be paid to the Business License Division include a three percent per drink tax on liquor drinks served at retail pouring establishments, a five percent tax on all liquor sales at retail package stores, and a wholesaler's tax on beer, wine, liquor to be paid by licensed wholesalers. The three percent drink tax is calculated on "spirituous" liquor sales only and is due by the 20th day of each month for the previous month's sales.

    A three percent commission is allowed for returns filed in a timely manner. If the return is not filed by the 20th of each month, interest accrues at the rate of one percent per month. Penalties are calculated at 10 percent per month for negligence or disregard. A 25 percent penalty will be assessed for fraud or intent to evade. Retail package stores are required to file a five percent tax return by the 20th of each month for the previous month's sales. This tax is levied on annual gross sales between $100,000 and $178,000. The total license fee plus gross sales tax upon any single package store will not exceed $5,000 annually.

    Failure to submit the completed monthly statement shall subject the retailer to a penalty of $5 per month for each month that no tax is due, and a penalty of 10 percent of the tax due for each month the retailer is delinquent. It is the taxpayer's responsibility to obtain the appropriate form from the Business License Division to submit all business related taxes.

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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 registration certificate application.

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    Other Requirements
    An application must also be filed with the Georgia Department of Revenue Alcohol Unit to obtain a State Alcoholic Beverage License. However, a state license cannot be processed until the county registration certificate has been obtained. Call (770) 732-5812 for more information.

    All businesses with a county alcoholic beverage license, pouring and package, are required to pay an annual Federal Special Tax to the Bureau of Alcohol, Tobacco and Firearms. Please call (800) 937-8864 or (513) 684-2979 between 8:30 a.m. and 4:30 p.m. Eastern time for more information and forms.

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    Summary of Alcoholic Beverage Regulations
    (Unincorporated)

    Legal Age to Consume Alcohol - 21 Legal Age to Serve Alcohol - 18 Legal Age to Sell Alcohol - 18 * * (except in supermarket & drug store where a sales clerk can be sixteen under the supervision of a permitted manager.)

    State Dram Shop Liability Laws - No Social Host Liability Laws - No

    Acceptable Forms of Identification
  • Any State Driver's License
  • Military Identification
  • Passport
  • State-Issued Identification Card


  • Unacceptable Forms of ID
  • Birth Certificate
  • Traffic Citation


  • Business Hours
    On-premises Establishment
    Monday through Friday, 6 a.m. until 2 a.m.
    Saturday 8 a.m. until 2:55 a.m. Sunday.
    Sunday (with Sunday Sales License) 12:30 p.m. until midnight.

    Retail Stores Liquor (Off Premises)
    Monday through Saturday, 8 a.m. until 11:45 p.m.
    Closed Sunday

    Beer and Wine Retail Stores (Off Premises) Monday through Friday, 6:00 a.m. until 2:00 a.m., Saturday 6 a.m. until midnight.

    ID Confiscation
    Licensee may confiscate false IDs if they report the confiscation to the Cobb County Police. (770) 499-3933.

    Underage Persons
    1) It is unlawful for anyone under 21 to misrepresent their age to purchase alcohol.
    2) It is unlawful for anyone under eighteen to misrepresent their age to gain employment in an establishment that sells alcoholic beverages.
    3) It is unlawful to serve or sell alcoholic beverages to anyone under the age of twenty-one.

    Admittance of Underage Persons
    Underage persons are authorized in restaurants and off-premises establishments except in liquor package establishments. Persons under twenty-one must be accompanied by parent or guardian in liquor package establishments and in nightclubs. This does not include employees.

    Laws Regulating Server Training
    Georgia and Cobb County currently do not regulate server training, nor does the state or Cobb County provide a training program.

    Regulation of Non-Alcohol Beer and Wine
    Georgia and Cobb County treat non-alcohol beer and wine the same as any other alcohol beverage.

    License Liability
    The penalties for serving or selling alcohol to a minor or someone who is already intoxicated vary from case to case depending on the number of previous offenses and the circumstances for the citation. Typically, penalties can range from $ 50 - $ 2,500 in fines on the individual violator. Suspension or revocation of the license can also occur to the business.

    Election Day Sales
    Authorized in Cobb County since October 1989. See Section 6-223 of the Cobb County Code of Ordinance.

    Suspension or Revocation of Alcoholic Beverage License
    When a licensee, employee, or agent of an establishment with an alcoholic beverage license is charged with selling, furnishing, or allowing an underage person to possess an alcoholic beverage, a hearing will be scheduled before the License Review Board and then Board of Commissioners. The alcoholic beverage license may be suspended or revoked.

    Suspension or Revocation Of Alcoholic Beverage Work Permit
    When an individual with an alcoholic beverage work permit is charged with selling, furnishing, or allowing an underage person to possess an alcoholic beverage, in addition to criminal charges, a hearing will be scheduled before the License Review Board where the permit may suspended or revoked.

    Summary of Happy Hour Laws for Unincorporated Cobb County
    Prices shall not vary from hour to hour within a single day. Drink prices must be effective for not less than a twenty-four hour period beginning at 12:01 a.m. and ending at midnight.

    None of the following is allowed:
    1. Offer or deliver free alcoholic beverages.
    2. a. Deliver more than two alcoholic beverages to one person at one time.
      b. Allow any person to possess more than two alcoholic beverages at one time.
    3. Sell, offer, or deliver to any person or group alcoholic beverages for a price less than regularly charged during the same twenty-four hour period.
    4. Sell, offer, or deliver to any person or group, two or more, or unlimited amounts of alcoholic beverages during a set period of time at a fixed price.
    5. Sell, offer, or deliver to any person or group, alcoholic beverages, at prices less than those charged the general public.
    6. Sell, offer, or deliver a pitcher or carafe of an alcoholic beverage except to two or more persons at one time.
    7. Increase volume of alcohol contained in a drink without increasing proportionately the price regularly charged during same twenty-four hour period.
    8. Alcoholic beverage contest or contest involving or promoting the drinking of alcoholic beverages or the authorizing of alcoholic beverages as a prize.
    9. Sell, offer, or deliver two alcoholic beverages for the price of one.
    10. Require or encourage the purchase of second or subsequent alcoholic beverages at the same time as another beverage is purchased.
    11. Allow alcoholic beverages to be removed from premises. Premises include the entire area under supervision, management or control of licensee. Premises do not include parking lot. Cobb County does not issue permits for businesses to sell alcoholic beverages outside of their premises, i.e. parking lot.
    12. Advertise or promotion of any of the above.
    13. No catering or delivery of Alcoholic Beverages is allowed in Cobb County.
    For additional information regarding Happy Hour regulations, please see Section 6-236 of the Cobb County Code of Ordinance.

    Persons required to obtain a Cobb County Alcoholic Beverage Work Permit:
    1. All employees of liquor package stores.
    2. All employees of businesses with a pouring license, except employees who do not serve or sell alcohol to customers, such as busboys, dishwashers, hostesses, cashiers, etc.
    3. All managers and security personnel of package or pouring establishments.
    4. All employees of convenience stores, except employees who do not sell alcoholic beverages to customers.
    The following is prohibited by Cobb County Ordinance:
    1. Anyone under twenty-one to purchase, drink, possess alcoholic beverages.
    2. Anyone to maintain place where persons under twenty-one are allowed to possess, consume, or purchase alcoholic beverages.
    3. Unlawful for a parent, or person to buy alcoholic beverages for consumption by underage person or persons, except as provided by state law.
    All licensees, agents, and employees are REQUIRED to examine ID of patrons to be certain of legal age. It is unlawful by Cobb County Code of Ordinance for any person to knowingly allow himself or another person in his employ to furnish alcoholic beverages to anyone under twenty-one. An open container of an alcoholic beverage is prohibited in a vehicle. Alcoholic beverages on school or park property is prohibited. For additional information or reference, please see Chapter 6 of the Cobb County Code of Ordinance which can be obtained from the Cobb County Clerks Office located at 100 Cherokee Street, Third Floor, Marietta, GA 30090.

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    Quick Reference Telephone Numbers

    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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