DEPARTMENTS

Occupational Tax Renewal

Each year, Occupational Tax renewal paperwork is mailed out by December 31 and is due by January 30.   There is a grace period for payment until April 30.  Mail postmarked by April 30 will be considered on time. Penalties and/or interest will be assessed beginning May 1, 2021. You will receive your Occupational Tax Certificate within 10-14 days following receipt of payment.

If you plan to move from one location to another location within City limits, please follow this link, Zoning/MIAI Request,  to verify the proper Zoning and Building Construction type for your intended business use. Please obtain this approval PRIOR to signing any lease agreement

If you have already submitted renewal information through the iWorQ Citizen Portal prior to March 1st, we have received it and are working on the backlog.  We do ask for your patience as the  volume of traffic through the online service portal has reduced the efficiency of the process.  Therefore, the portal will be active for renewals until 3/15/21.  After that date, you must follow the new process outlined below - effective 3/16/21.

STEP 1: Click HERE to access the Occupational Tax Renewal packet, which is in fillable PDF format.  The same paperwork is required for 2021 renewals as in the past:

  • Renewal application
  • Gross receipts for 2020*
  • SAVE Affidavit with a copy of valid ID
  • E-Verify Affidavit
  • Emergency Contact form
Additional requirements, if applicable:
  • Copy of State Professional License (OCGA 36-60-6a)
  • County permits, driver history
  • Background check and/or fingerprints
  • Registered Agent update
  • Health inspection reports
  • Agricultural certificates
*Your previous year's gross receipts and the tax class for your business are required to calculate the amount due.  Tax class is represented by the last number of the first column on the NAICS Business Description chart.

If you have an EXEMPT business, click HERE for the renewal paperwork.
 2021 Occupational Tax Calculation Worksheet
STEP 2:   Complete all forms provided.  Print and sign. (Note that some forms require notarization.)  Notary services are available at City Hall and there is no fee for this service.  Documents requiring notarization MUST be signed in the presence of a Notary. 

STEP 3: Submit forms in one of the following ways:
  • by mail, or deliver in person to City Hall, 3167 Main St Duluth GA 30096
  • Scan/Email  electronic documents to occtax@duluthga.net, or
  • click HERE to upload to the City's secure ShareFile account. Be sure to name your documents with Business name for reference.
STEP 4:
  • If paperwork is missing or incomplete, you will be emailed a request for further information.  Once all paperwork has been processed, you will receive an INVOICE via email.   If your method of taxation is based on a flat fee, you may turn that in with the renewal paperwork. Payments may be made online, in person, or by mail.  Note that April 30 is the deadline for payment without penalty.
  • Upon payment, your OTC will be mailed.  If you pay online, you may also  use the "Message Agency" feature of the software to arrange for pickup.

The annual renewal season for Occupational Tax Certificates runs from January to April of each year and the timeline for processing can be up to 14 business days during this time.   Email any questions to the Occupational Tax Officer at occtax@duluthga.net.