Occupational Tax Certificates & Alcohol Licenses

Resources for Business Owners

The Occupational Tax Certificate and Alcohol Licensing staff assists with any questions about obtaining Occupational Tax Certificates, as well as processing and collecting fees.

Please direct all questions to Licenses@tuckerga.gov or (678) 597-9040

Our OTC office is located in City Hall at 1975 Lakeside Parkway, Suite 350 in Tucker.

Occupational Tax Certificate Forms

FAQ

Do all businesses in the City of Tucker need to apply for an Occupational Tax Certificate?

Yes, all for-profit businesses are required to obtain an occupational tax certificate (formerly known as business license). This applies even if you have a home-based business. Fees will vary depending on the type of business, so please check in with our team at City Hall at (678) 597-9040 for details about your specific business. 

Why do I need an Occupational Tax Certificate?

Per City of Tucker Code Chapter 10, all businesses within Tucker city limits are required to obtain a City of Tucker occupational tax certificate. 

When is the deadline for Occupational Tax Certificate renewal?

Per Section 10-32 of the City of Tucker Code all renewals are due and payable on January 1st. Renewals shall be considered delinquent if not paid by April 15th. Delinquent businesses will be subject to penalties and interest.

What are gross receipts?

City of Tucker Code Section 10-26 defines gross receipts as the total revenue of the business. Further, Section 10-29 states that evidence of gross receipts shall be a copy of the business’ federal income tax return or an affidavit of the business’ accounting firm. The City requires the business’ most recently completed tax return as evidence of gross receipts. This could either be the current or prior year depending on the filing of the return. 

What are “professional licensed businesses” (400 club) and can I pay the flat fee of $400?

Only Practitioners Listed In OCGA 48-13-9(C) Can Pay The Flat Fee. These Practitioners Have The Option To Either Pay The Gross Receipt Assessment Or A Flat Fee Of $400 Per Practitioner.

What should I do if I close my business?

Section 10-36 of the City of Tucker Code states that the Finance Department should be notified of the closure. Please complete the Business Closure form and submit to licenses@tuckerga.gov.