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Occupational Tax Instructions

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• The City of Garden City requires businesses operating within the City limits (including home occupations) to obtain a City of Garden City Occupational Tax Certificate prior to opening a business. The certificate must be displayed in a conspicuous place at the business. The fee for the certificate is based on the gross receipts times the tax rate for your business. The tax class is determined by the NAICS Code (North American Industry Classification System).
• Fee = Gross Receipts x Tax Rate (.00025 - .0005) + $75 (Administration Fee)
• The maximum fee for any single certificate is $5,000.00.
• Occupational Tax Certificates expire on December 31st of each year regardless of when the account was opened and should be renewed annually.

RENEWALS
• The renewal period is January 1 through March 31. Occupational Tax Certificate Renewals are issued on behalf of the City of Garden City by Revenue Discovery Systems (RDS), a third party contractor out of Birmingham, Alabama. RDS can be contacted at (800) 556-7274 or visit their website at http://revds.com/taxpayer/select-your-state/georgia/ with questions about renewals only.
• Certificate holders that fail to renew on or before April 1 are assessed a 10% penalty and a 1.5% interest charge per month that the renewal is late.

NEW BUSINESSES
• Occupational Tax Certificate applications for new businesses are available online and at City Hall, located at 100 Central Avenue Garden City, GA 31405. Please be aware that the only way to obtain a new Occupational Tax Certificate is directly through the City of Garden City.
• New businesses as well as those that are changing names, changing ownership, or moving to a new location in Garden City must obtain a Certificate of Occupancy from Garden City Planning and Zoning. You may reach them by calling (912) 963-2756. The purpose of this step is to ensure that the location is zoned for your type of business and all code requirements have been met. This process needs to be completed before the Occupational Tax Certificate process can begin.
• If the business is a Corporation, Limited Liability Company (LLC) or a Limited Partnership, it must be registered with the Georgia Secretary of State’s office per O.C.G.A. Title 43 (even if you are registered in another state). Their website is www.sos.ga.gov or call (478) 207-2440.
• Must complete and notarize SAVE affidavit.
• If an applicant is not an American citizen, the City must obtain a copy of a legal permanent resident card, employment authorization card, or other authorizing documentation to be verified by Homeland Security.
• Must complete and notarize Private Employer Affidavit. If you employ 10 or more employees, you must have an E-Verify number per O.C.G.A. 36-60-6(d). Please visit www.uscis.gov to register your business. If you have less than 10 employees, please check the box in the middle of the page.
• Any person engaged in a profession or business that is required to be licensed by the state under Georgia Code Title 43 must provide a copy of such license. Examples of required licenses are: accountants, architects, cosmetologists, general contractors, electricians, medical professionals, used car dealers, etc. For a complete list of occupations subject to professional licensure, please visit the Secretary of State website at www.sos.ga.gov or call their office at (478) 207-2440.
• Must provide a copy of a lease agreement if renting or Chatham County Property Record Card if applicant owns the property.
• Must provide a copy of the health report for Chatham County Health Department (912) 356-2160, if required.
• Must provide a copy of the report from Georgia Department of Agriculture (229) 386-3489, if required.
If you have any questions or comments regarding Occupational Tax Certificates, please contact the Occupational Tax office at (912) 963-2755 or email occtax@gardencity-ga.gov.