OCCUPATION TAX (BUSINESS LICENSE) INFORMATION
Click Here for Occupation Tax Registration Applications
Click Here for a Current List of Occupation Tax Registrations
The Glynn County Occupation Tax Ordinance can be found on the county’s web site, click on the Government tab, go to ordinances, and find Chapter 2-6.
Each person engaged in any business, trade, profession or occupation in the unincorporated area of Glynn County, Georgia, whether with a location in the unincorporated area of Glynn County, or in the case of an out-of-state business with no location in Georgia exerting substantial efforts within the State pursuant to O.C.G.A. 48-13-7, shall pay an occupation tax for said business, trade, profession or occupation; and the Occupation Tax Certificate indicating the payment of the tax shall be displayed in a conspicuous location in the place of business, if the taxpayer has a permanent business location in the unincorporated area of Glynn County, Georgia. If the taxpayer has no permanent business location in the unincorporated area of Glynn County, Georgia, such Occupation Tax Certificate shall be shown to the Occupation Tax Officer or enforcement officers or to any police officer of Glynn County, Georgia upon his or their request.
Each business, trade, profession, or occupation must complete an occupation tax registration and pay the occupation taxes based on the number of owners and employees or the total number of independent agents/contractors (those that receive form 1099 at year end) as listed below and an administrative fee of $28.00. Part time employees are equated to full time by totaling all part time hours and dividing by 40.
OCCUPATION TAX TABLE
|
Number of Employees |
Tax Amount |
Admin Fee |
Total Amount |
|
0 – 4 |
$ 50.00 |
$ 28.00 |
$78.00 |
|
5 – 9 |
$ 75.00 |
$ 28.00 |
$103.00 |
|
10 – 19 |
$ 100.00 |
$ 28.00 |
$128.00 |
|
20 – 49 |
$ 150.00 |
$ 28.00 |
$178.00 |
|
50 – 99 |
$ 200.00 |
$ 28.00 |
$228.00 |
|
100 – 249 |
$ 250.00 |
$ 28.00 |
$278.00 |
|
250 and over |
$ 500.00 |
$ 28.00 |
$528.00 |
Businesses beginning operation after July 1st of any calendar year shall pay the Administrative Fee and a pro-rated tax of 50% of the Occupation tax. All Occupation Tax Certificates expires December 31st each year. Renewals are due and payable January 2nd of the next year.
Renewal notices are mailed in January; however, it is the responsibility of the business owner or agent to renew the registration prior to April 1st of each year to avoid penalties and interest.
The Planning & Zoning department must approve all businesses. There are forms in each type of application that we send to that department for approval. A business may be operated from a residence if in accordance to the Planning & Zoning Ordinance Section 608 relating to home occupations. To apply for a home occupation business, complete the Occupation Tax Registration form and two pages of the Home Business Occupation Registration forms.
Commercial Businesses (not located in a home) must have a Glynn County Fire Department approval. Please complete the Fire Department approval form along with the Occupation Tax Registration form and the Planning & Zoning approval form.
Upon completion of the forms, you may mail them to the address at the top of the Occupation Tax Registration or bring them to the office in person. Processing of the application takes approximately one (1) week for a certificate to be issued.
Any change in owner or location of a business shall be reported immediately. Change in owner or location requires new forms to be completed.
Non-profit organizations are not required to pay an occupation tax. However, we prefer each non-profit organization register with this office. A 501-C form issued by the Internal Revenue Service determines non-profit status and we require a copy with the application.
In regard to yard/garage sales, no occupation tax is required for persons or non profit organizations conducting such sales at a private residence or at a commercial location with an occupancy permit and with permission of the property owner, not exceeding four (4) events per year.
Activities of minors are exempt from occupation tax if the activity is seasonal or does not generate more than $5,000.00 per year.
Vendors/Peddlers who reside in Glynn County are required to register and pay the occupation taxes. Vending and peddling of products are prohibited on any County or State road right of way, county parks or property, (this includes the pier and Neptune Park on St. Simons Island) or on the beaches. Vendors of produce or agricultural products may only sell these items on St. Simons at the St. Simons Farmers Market. The spaces at the St. Simons Farmers Market are leased through the Glynn County Airport Commission. Any vendor or peddler who wishes to display their products to sell, must do it on property that they own which is zoned commercial or from other property that is zoned commercial. The vendor or peddler must obtain written permission from the property owner stating permission to use the property and the length of time the property can be used. The vendor or peddler is to provide a copy of the written permission to this office and keep a copy with them at the site.
Persons conducting a festival shall register and pay an occupation tax based on the rate of tax for festivals as stated in section 2-6-50.
Violations of the occupation tax ordinance are subject to a citation and fine upon conviction by the Judge of Magistrate Court.
