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Rob Hosack, AICP |
Community Development Agency
Business License Division
***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.
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. << Back To Top
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:
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. << Back To Top 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 << Back To Top 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. << Back To Top 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. << Back To Top 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. << Back To Top 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. << Back To Top 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. << Back To Top 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. << Back To Top 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:
<< Back To Top 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 << Back To Top 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. << Back To Top 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. << Back To Top 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. << Back To Top 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. << Back To Top 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. << Back To Top 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. << Back To Top 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 Unacceptable Forms of ID 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:
Persons required to obtain a Cobb County Alcoholic Beverage Work Permit:
<< Back To Top Quick Reference Telephone Numbers
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