DEPARTMENT OF PLANNING
& SUSTAINABILITY
Page 1 of 2
404.371.2155 (o)
404.371.4556 (f)
DeKalbCountyGa.gov
Clark Harrison Building
330 W. Ponce de Leon Ave
Decatur, GA 30030
December 1, 2020
Business Name: ___________________________________________________________ Account Number: _____________________
Address: ___________________________________________________________________
___________________________________________________________________
Dear DeKalb County Customer,
Greetings! Thank you for applying for the DeKalb County 2021 Business License Renewal. This letter
serves as an official notification for the year 2021 business license renewal period, beginning January 1, 2021.
Included are the Updated renewal process, Filing requirements, and Due dates.
UPDATED RENEWAL PROCESS
FORMS
PDF required fillable forms, guides, instructions, checklist and tax table are available
on our website at www.dekalbcountyga.gov/planning-and-sustainability
or you can scan the QR Code to the right for direct access. Renewal forms can be
submitted via email to blicense@dekalbcountyga.gov
or by mail to DeKalb County
Department of Planning & Sustainability Business License, P.O. Box 100020
Decatur, GA 30031-7020
ONLINE ACCOUNT ACCESS AND PAYMENT
Business authorized representatives can access accounts, view accounts, and pay
fees online through Dynamic Portal. First, you must set up and register an online
account. Once registered, the business license division will process the renewal
application, then the business representative can pay all taxes and fees. Scan the QR
Code to the right for direct access.
FILING REQUIRMENTS AND DUE DATES
DeKalb County
Business and
Occupational Tax
Consists of four parts: (1) Base administrative fee $75.00; (2) Minimum gross receipts
tax $50.00; (3) Business tax on gross receipts over $20,000; and (4) Employee fee per
worker including the owner/operator, and anyone working in the business.
1
Due Dates
FILING
2
Due by February 1, 2021
PAYMENTS
Due by April 15, 2021
Penalty Due Date
If Postmarked or received after
2
February 1, 2021 - $100.00
March 1, 2021 - $300.00
April 1, 2021 - $600.00
If Postmarked or received after
April 15, 2021
10% of Tax Due
Interest Due Date
If Postmarked or received after April 15,
2021 one (1)% per month thereafter.
DEPARTMENT OF PLANNING
& SUSTAINABILITY
Page 2 of 2
404.371.2155 (o)
404.371.4556 (f)
DeKalbCountyGa.gov
Clark Harrison Building
330 W. Ponce de Leon Ave
Decatur, GA 30030
Required
Documents
Evidence of State Corporation Registration (if applicable) - LLCs, Inc. etc.
Evidence of Qualification (if applicable) - State License, Health Certificate
2019 Federal Tax Return (only forms and schedule to prove gross receipts) or
affidavit from Accounting Firm. Not required if professional election is made.
3
No Change Affidavit (Enclosed)
1
Affidavit Verifying Status For County Public Benefit (SAVE)
1
is required if any
one of the two statements are true:
a. A non-US citizen applicant
b. Did not submit an affidavit in 2020
Private Employer Affidavit (E-Verify Affidavit)
1
is required if any one of the two
statements are true:
a. Less than 10 employees in 2020 but more than 10 in 2021
b. Did not submit an affidavit in 2020
2021 Business Occupational Tax Renewal Application
1
Copy of Licensee’s secure and verifiable document (Driver’s License)
How to Make a
Payment
Make a one-time payment
using your debit or credit card
at our website. We do not
accept Discover or American
Express.
Mail to:
Department of Planning &
Sustainability
Business Licensing Division
P.O. Box 100020 Decatur, GA
30031-7020
Cashier’s Check or Money
Order for the exact amount
due payable to DeKalb County
Business License.
In-Person:
TEMPORARYLY NOT
AVAILABLE DUE TO THE
COVID-19 RESTRICTIONS
1
Refer to website for additional Forms, Instructions, Guide and Tax table
2
Required Documents
3
Examples - Form 1065, Form 1120, Form 1120S, Schedule C, Schedule E
ENCLOSED FORMS
2021 Business Occupation Tax Renewal Form
No Change Affidavit
Oneil Pusey
Business License Manager
Delay Processing - Failure to fully complete and submit all required documentation will delay your renewal application’s processing.
Any incomplete application(s) and/or forms will be mailed or email back to the business operator for completion.
REMINDER:
Please note - Business occupation tax certificates shall not be transferable. Transfer of ownership of the business shall be considered as
the termination of the business and the establishment of a new business. Filing a new registration application and payment of
applicable fees and taxes shall be required of the new owner of the business. Failure to file a new registration application and to pay
any applicable fees shall be grounds for revocation. Any attempt to transfer a business occupation tax certificate itself shall be punished
as provided in section 1-10 of this Code
.
DEPARTMENT OF PLANNING & SUSTAINABILITY
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DEKALB COUNTY BUSINESS REGISTRATION
2021 RENEWAL APPLICATION
330 W. PONCE DE LEON AVE. | DECATUR GA 30031 | (404) 371-2461 | FAX (404) 371-2946
BUSINESS INFORMATION
RENEWAL TYPE
Initial Subsequent
BUSINESS ACCOUNT #:
CHECK HERE IF NO LONGER OPERATING
DATE CLOSED: ____________________________
EXCISE ACCOUNT #:
Legal/ Entity Name:
Trade Name:
Phone:
Email:
Physical (Location) Address (Street, City, State, Zip) P. O. Box Not Permitted
GA
BUSINESS OCCUPATION TAX
1. GEORGIA GROSS RECEIPTS (2021 ESTIMATE)
2. EXEMPTION
$20,000.00
3. TAXABLE GROSS RECEIPTS
(Subtract line 2 from line 1, if negative enter $0.00)
4. GROSS RECEIPT TAX
(Multiply line 3 by Rate, if more than $50,000.00 Enter $50,000.00)
NAICS: _______________
Rate: ________________
5.
EMPLOYEE FEE
PROFESSIONALS ELECTION *
(At least one, include owner/operator)
(Multiply # of Employees or Practitioners by Rate)
Required E-Verify # if 10 or More Employees ___________________
Number of Employees or
Practitioners
__________________
Rate __________________
6. ADMINISTRATIVE FEE $75.00 (Nonrefundable/ Nontransferable)
7. FLAT TAX FEE $50.00
8. PRIOR YEAR BALANCE (Add lines 8a & 8b)
2020
GROSS
RECEIPT
(A)
Gross Receipts
(B)
Exemption
A B = (C)
Taxable Gross
Receipts
(D)
Gross
Receipt Tax
Rate
C
x
D = (E)
Gross
Receipt Tax
(Max $50,000.00)
ACTUAL
$20,000.00
ESTIMATED
$20,000.00
A. GROSS RECEIPTS TAX DUE (Actual Tax Due minus Estimated Tax Due)
2020
EMPLOYEES/
PROFESSIONALS
ELECTION*
(F)
EMPLOYEE (E)
PRACTITIONER (P)
(G)
Number of
Employees or
Practitioner
(H)
Employee or
Practitioner
Tax rate
G x H = (I)
Employee or
Practitioner
Tax Due
ACTUAL
ESTIMATED
B. EMPLOYEE/ PRACTITIONER TAX DUE (Actual Tax Due minus Estimated Tax Due)
9. OTHER CREDITS/ ADJUSTMENTS
10. SUB-TOTAL BUSINESS OCCUPATION TAX DUE (Add lines 4, 5, 6, 7, 8 & 9)
11. LATE FILING PENALTY (Renewal postmark after February 1st)
12. LATE PAYMENT PENALTY 10% of Occupation Tax Due subtotal postmark after April 15
th
(line 10)
13. INTEREST 1% per month of Occupation Tax Due subtotal postmark after April 15
th
(line 10)
14. TOTAL BUSINESS OCCUPATION TAX DUE (Add lines 10, 11, 12 & 13)
ACCEPTANCE AND ACKNOWLEDGEMENT
I certify that the 2020 ACTUAL figures are true and correct, and the 2021 ESTIMATE for this year is a good faith
estimate or last year’s actual.
Print Owner’s/ Authorized Agent Full Name
Signature
Date
*Professionals Election O.C.G.A 48-13-9 (C)(2). Flat Fee of $400.00/ Professional Practitioner.
(if negative enter $0.00)
v8 Effective 11.30.20
DeKalb County Department of Planning & Sustainability
Effective Date 9.11.2020
BUSINESS LICENSE RENEWAL AFFIDAVIT 20______
The undersigned, __________________________________________________________, being duly sworn, says the following:
1. Have there been changes of ownership of the establishment? Yes No If yes, please explain
______________________________________________________________________________________________________________________
_______________________________________________________________________________________________________________________
2. There have been no changes in any information and data contained in and furnished with my original
DeKalb County Business Registration application.
3. In the past year, have you been convicted of or pleaded nolo contendere to a violation of any federal,
state, or county law concerning crime of moral turpitude, misdemeanor, or violation of this Code
directly relates to the business for which the certificate is sought? If yes, please explain the violation
and provide the date of adjudication and the court of adjudication:
______________________________________________________________________________________________________________________
_______________________________________________________________________________________________________________________
4. I am familiar with all laws, rules and regulations of the State of Georgia and all ordinances of DeKalb
County covering the operation of the business establishment I will operate under this renewal.
I swear that all the information contained in the original application is true and I understand that
such application is made a part of this renewal application and the renewal is based upon the
information contained in the original application. DeKalb County sec. 15-45(a). A license issued
pursuant to the provisions of this division shall be denied, suspended or revoked by the director if
the licensee furnishes fraudulent or untruthful information in the original, renewal or transfer
application for a license or omits information required in the original, renewal or transfer application
for a license and for failure to pay all fees, taxes or other charges imposed under the provisions of this
chapter.
____________________________________________________________
Licensee's Signature
Sworn to and subscribed to before me
this_____________ day of _________________,20____.
Notary Public
__________________________________________
My commission expires:
(SEAL)
(Licensee)
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