Types of Business Occupational
Tax Certificates
Commercial Business
Home-Based Business
Professional Practitioners’ License
Massage Therapy
Taxicab
Door-to-Door Solicitation
Solicitation of Funds and Valuables
Roadside Stands
Pawn Shops
Car Dealership
Loan Broker
For Unincorporated Fulton County, the Business Occupational
Tax is based on an administrative fee of $75, a flat rate of
$50 for the first $20,000 of gross revenue, and $13 per employee.
Gross revenues above $20,000 are taxed using a fee class table
based on profitability. The fee class table ranges from $.50
to $2.20 per thousand dollars of gross revenue based on the
SIC Code of the business.
Professional Practitioners listed below may select
to pay a flat fee of $400 or compute their fee using the Gross
Receipts methods and the appropriate class fee.
| Applied Psychology |
Class 6 |
|
Law |
Class 13 |
| Architecture |
Class 14 |
|
Marriage and Family Therapist |
Class 7 |
| Chiropractor |
Class 6 |
|
Massage and Physiotherapy |
Class 6 |
| Civil Engineering |
Class 14 |
|
Mechanical Engineering |
Class 1 |
| Dentistry |
Class 6 |
|
Medicine |
Class 6 |
| Electrical Engineering |
Class 14 |
|
Optometry |
Class 6 |
| Embalming |
Class 10 |
|
Osteopathy |
Class 6 |
| Funeral Director |
Class 10 |
|
Podiatry |
Class 6 |
| Hydraulic Engineering |
Class 14 |
|
Professional Counselors |
Class 7 |
| Land Surveying |
Class 14 |
|
Public Accounting |
Class 14 |
| Landscape Architect |
Class 8 |
|
Veterinary |
Class 8 |
|
