Occupational Tax Certificate

It is the duty of every person, firm, company, or corporation engaged in a trade, business, profession, or occupation within the City of Albany or Dougherty County to apply for and obtain an Occupational Tax Certificate (AKA Business License).

Occupational Tax Certificates are location-specific and non-transferable to another person or location. It is unlawful and punishable for any person, firm, company, or corporation to engage in any business, trade, profession, or occupation without obtaining an Occupation Tax Certificate.

Fees

All fees associated with an Occupational Tax Certificate are due when the application is submitted for processing. The initial application fee for a City of Albany Occupational Tax Certificate is $125.00 for a general business; the initial fee for City of Albany flea markets, malls, bazaars, and similar businesses is $1,000.00. The fee for businesses located within Dougherty County will be based on the number of employees. Tax-exempt entities should submit a copy of their 501 (c) form from the Internal Revenue Service. Others may also qualify for exemption from OTC taxes; see Exemptions.

Items needed for a completed application include:

  1. Corporations wishing to do business in Georgia must obtain certification from the Georgia Secretary of State.
  2. A copy of the individual driver's license is required of the person applying for the Occupational Tax Certificate on behalf of the business or corporation.
  3. An Affidavit Verifying Status for City Public Benefit Application and Private Employer Federal Work Authorization Affidavit must be filled out, signed by the owner or officer of the corporation, and notarized when applying.
  4. Copy of professional license issued by the appropriate state authorizing board. Business owners may visit the Georgia Secretary of State's website to print a copy of their license. If you are unsure whether the state regulates your business, please visit the Georgia Secretary of State's website.
  5. All businesses are required to have a Federal Employer Identification Number (EIN). Please visit the IRS EIN Number to obtain your PIN online. Note: This service is free when accessed through the official IRS Website.

Process

Submit the required documents as indicated above. All businesses in commercial locations are required to undergo a fire inspection performed by the Albany Fire Department. Your location must pass inspection, and you must obtain a Certificate of Occupancy (CO) from the Fire Department before opening your business. If re-inspection is required due to code violations, the business owner must contact the Albany Fire Department at 229-431-3239 to reschedule the re-inspection.

The Planning and Development Department verifies zoning requirements for all applicants. Home-based businesses must complete a Home Occupation Affidavit(PDF, 782KB), which is submitted along with the application and reviewed by the Planning Department.

The Department of Agriculture approval is required for all convenience and grocery stores. You must obtain a food permit from the Department of Environmental Health if you are operating a restaurant and/or business that serves food or ice.

Contractors must provide a current Certificate of Insurance that depicts liability insurance coverage of at least $100,000.00, with the City of Albany listed as the certificate holder. Upon any cancellation or expiration of the insurance coverage, your license is void and of no force and effect. Additionally, you may be summoned to Municipal Court, as such conduct would be a violation of City Code Section 26-26.

Once the minimum requirements have been met, your Occupational Tax Certificate will be issued.

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