City Of Dalton Occupational Tax
• 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.
• For A New Business Or Practitioner, The Number Of Employees For Its First Year Of Doing Business Shall Be Zero. In The Second Year Of Business The Number Of Employees Shall Be Determined As The Lesser Of The Number Of Actual Employees In The Previous Year As Of The Filing Date For That Year And The Number Of Employees In The Current Year As Of The Date Of Filing.
• 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.
VERY IMPORTANT PLEASE READ
• A Georgia Sales Tax Number Is Required Prior To The Issuance Of An Occupational Tax Certificate (if applicable). If You Need Assistance, Please Contact The Department Of Revenue At 404-417-4477 Or One Of Their Regional Offices Found At The Following Website: http://www.etax.dor.ga.gov/doroff.aspx
• We Now Require A North American Industry Classification System (NAICS) Code. NAICS Codes Are Numbers That Indicate Your Primary Line Of Business. There Is A Code For Limited Service Restaurants One For Full-Service Restaurants, One For Maid Services (Use The Lookup Term "Janitorial"), Etc… NAICS Is A Self-Assigned System. No One Assigns You A NAICS Code. Use http://www.naics.com/search.htm To Find Your Corresponded NAICS Code.
• Under Georgia Law, Employers Must Now Register And Utilize The Federal Work Authorization Program known as E-verify. If Applicable We Now Require An Employer’s Federal Work Authorization Number Prior To Issuance Of An Occupational Tax Certificate. For More Information Please Visit www.uscis.gov/everify or call 1-888-464-4218. Enclosed is an E-Verify Affidavit, Please Complete it and Return it Along With Your Application.
• The State Legislature of Georgia is Requiring all Cities to Verify Immigration Status of all Occupational Tax Certificates Applicants. Enclosed is a SAVE Affidavit, Please Complete it and Return it Along Your Application.
• 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.
• 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 Applied for After Submitting The Occupational Tax Certificate Return. One Can Be Obtained By Calling The Health Inspector’s Office at 706-272-2005. Certificates Will Not Be Issued Without One.
• If Applicable All Pawnbrokers/Precious Metals Dealers Must Register With The Police Department After Obtaining An Occupational Tax Certificate.
• 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.
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
• 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.