Occupational Tax Instruction Sheet
City Of Dalton Occupational Tax
Instruction Sheet
• The City Of Dalton Does Not Issue Business Licenses. Our Current Method Of Taxation Is Occupation Tax.
• All Businesses Located Within The City Limits Of Dalton Must Obtain An Occupational Tax Certificate.
• To Obtain An Occupational Tax Certificate, An Occupational Tax Return Must Be Completed. The Occupational Tax Certificate Return Can Be Obtained From The City Of Dalton Clerk’s Office Located At 300 West Waugh Street 1st Floor West Or At www.cityofdalton-ga.gov. City Hall Is Located Across From The Krystal Restaurant.
• Complete The Occupational Tax Certificate Return In Its Entirety.
• Upon Completion, Submit The Occupational Tax Return To The City Clerk’s Office Located At 300 West Waugh Street, Dalton (Georgia).
• Upon Receiving The Occupational Tax Return, The Clerk’s Office Will Forward The ‘Return’ To The Building Inspector’s Office For Approval.
• Payment is expected at the time Occupational Tax Certificate Return is filed with the City Clerk’s Office.
• Please call the building inspector’s office to make an appointment to start the approval process. They can be reached at 706-275-7401.
• Once The Building Inspector’s Office Receives The Occupational Tax Return, The Location Will Be Approved/Disapproved For Zoning, And An Initial Inspection Of The Premises Will Be Conducted. If The Location Is Approved, A Certificate Of Occupancy Will Be Issued. The Initial Inspection Is Free Of Charge, However The 1st Re-Inspection Of The Business Will Cost $150.00 And The 2nd Re-Inspection Will Cost $250.00. If The Business Is Not Approved For Either or Both Zoning Or Pass The Inspection An Occupational Tax Certificate Will Not Be Issued.
• A Certificate Of Occupancy Must Be Issued Prior To The Issuance Of An Occupational Tax Certificate.
• If Applicable, A Valid State Of Georgia Professional License Must Be Presented At The Time Applying For A Certificate. (Barbers, Cosmetologists, Dentists, Contractors, Etc). Certificates Will Not Be Issued Without One. (See Attached List)
• If Applicable A Valid Food Service Permit Must Be Presented At The Time Of Applying For An Occupational Tax Certificate (Restaurants). One Can Be Obtained By Calling The Health Inspector’s Office at 706-272-2005. Certificates Will Not Be Issued Without One.
• All Payments For the Occupation Tax Certificates Will Be Taken At The City Of Dalton Clerk’s Office. The Clerk’s Office Now Accepts Visa, MasterCard And American Express. We Also Accept Checks Or Cash For Payment.
• All Occupational Tax Certificates Expire December 31st Of Each Year, Regardless Of The Date It Is Purchased.
• In The Event A Business Starts After July 1st, The Per Employee Tax Will Only Be 50% Of The Tax Imposed For The Entire Year.
• The Cost Of An Occupational Tax Certificate Is As Follows:
• $100.00 Administrative Fee Plus
• (1) For The First 25 Employees = $20.00 Per Employee
• (2) For The Next 25 Employees = $18.00 Per Employee
• (3) For The Next 50 Employees = $16.00 Per Employee
• (4) For The Next 100 Employees = $14.00 Per Employee
• (5) For The Next 300 Employees = $13.00 Per Employee
• (6) For Each Additional Employee =$12.00 Per Employee
• Renewal Process
• Each Business Must Renew The Occupational Tax Certificate Each Year
• An Occupational Tax Certificate Return Will Be Mailed To The Business In October Of Each Year For The Renewal Process.
• The Occupational Tax Certificate Return Is Due For Renewal Process By November 15th Of Each Year.
• Upon Receiving The Occupational Tax Certificate Return, A Statement Will Be Mailed In January.
• All Renewals Are Due And Payable On Or Before April 1st.
FORMS