{"id":8216,"date":"2017-02-06T11:54:04","date_gmt":"2017-02-06T16:54:04","guid":{"rendered":"http:\/\/www.thedustininmansociety.org\/blog\/?p=8216"},"modified":"2017-02-06T12:00:13","modified_gmt":"2017-02-06T17:00:13","slug":"georgia-cities-and-counties-that-do-not-require-a-business-licenseoccupational-tax-certificate-sb2","status":"publish","type":"post","link":"https:\/\/www.thedustininmansociety.org\/blog\/2017\/02\/06\/georgia-cities-and-counties-that-do-not-require-a-business-licenseoccupational-tax-certificate-sb2\/","title":{"rendered":"GEORGIA: Cities and counties that do not require a business license\/occupational tax certificate — SB2"},"content":{"rendered":"

From: Michele NeSmith [mailto:MNeSmith@ACCG.org]
\nSent: Monday, January 30, 2017 4:07 PM
\nTo: Nealey, Donna
\nCc: Edwards, Todd
\nSubject: List of Counties That Do Not Have An Occupation Tax Certificate Requirement<\/p>\n

Donna,<\/p>\n

Brad Vaughn passed along the request that Senator McKoon made regarding counties that do not require occupation tax certificates. Brad now works for the Court of Appeals. If you need any research requests from ACCG, you can reach out to me and I will be happy to comply.<\/p>\n

In response to your question about which counties do not require occupation tax certificates, based on the 2016 GOMI (Government Management Indicators Survey) provided by DCA, there are 53. I attached a list for your convenience. A link to the report which provided this information (see pages 10-15)can be found here: http:\/\/www.dca.state.ga.us\/development\/research\/programs\/documents\/2016CountyCatalogFinal.pdf. In the past, we have found some discrepancies in the lists provided in that some counties misunderstand the question. With that being said, as far as I know this survey is the best available source to determine which counties require this type of tax.<\/p>\n

Please let me know if I can be of further assistance.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Appling<\/td>\n<\/tr>\n
Bacon<\/td>\n<\/tr>\n
Baker<\/td>\n<\/tr>\n
Berrien<\/td>\n<\/tr>\n
Burke<\/td>\n<\/tr>\n
Calhoun<\/td>\n<\/tr>\n
Chatooga<\/td>\n<\/tr>\n
Clinch<\/td>\n<\/tr>\n
Decatur<\/td>\n<\/tr>\n
Dodge<\/td>\n<\/tr>\n
Dooly<\/td>\n<\/tr>\n
Early<\/td>\n<\/tr>\n
Elbert<\/td>\n<\/tr>\n
Emanuel<\/td>\n<\/tr>\n
Evans<\/td>\n<\/tr>\n
Fannin<\/td>\n<\/tr>\n
Floyd<\/td>\n<\/tr>\n
Gilmer<\/td>\n<\/tr>\n
Glascock<\/td>\n<\/tr>\n
Gordon<\/td>\n<\/tr>\n
Hancock<\/td>\n<\/tr>\n
Hart<\/td>\n<\/tr>\n
Heard<\/td>\n<\/tr>\n
Irwin<\/td>\n<\/tr>\n
Jeff Davis<\/td>\n<\/tr>\n
Johnson<\/td>\n<\/tr>\n
Laurens<\/td>\n<\/tr>\n
Madison<\/td>\n<\/tr>\n
Miller<\/td>\n<\/tr>\n
Mitchell<\/td>\n<\/tr>\n
Murray<\/td>\n<\/tr>\n
Ogelthorpe<\/td>\n<\/tr>\n
Pickens<\/td>\n<\/tr>\n
Pulaski<\/td>\n<\/tr>\n
Rabun<\/td>\n<\/tr>\n
Randolph<\/td>\n<\/tr>\n
Schley<\/td>\n<\/tr>\n
Seminole<\/td>\n<\/tr>\n
Stephens<\/td>\n<\/tr>\n
Sumter<\/td>\n<\/tr>\n
Taliaferro<\/td>\n<\/tr>\n
Tatnall<\/td>\n<\/tr>\n
Telfair<\/td>\n<\/tr>\n
Toombs<\/td>\n<\/tr>\n
Towns<\/td>\n<\/tr>\n
Treutlen<\/td>\n<\/tr>\n
Walker<\/td>\n<\/tr>\n
Warren<\/td>\n<\/tr>\n
Washington<\/td>\n<\/tr>\n
Wheeler<\/td>\n<\/tr>\n
Whitfield<\/td>\n<\/tr>\n
Wilcox<\/td>\n<\/tr>\n
Wilkes<\/td>\n<\/tr>\n
<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Michele<\/p>\n

Michele NeSmith, Esq.
\nACCG
\nResearch and Policy Development Director
\n191 Peachtree Street, Suite 700
\nAtlanta, Georgia 30303
\n404-522-5022 (P)
\n404-589-7879(F)
\nmnesmith@accg.org<mailto:mnesmith@accg.org><\/p>\n

From: Becky Taylor [mailto:btaylor@gmanet.com]<\/p>\n

Sent: Tuesday, January 31, 2017 2:25 PM
\nTo: Nealey, Donna
\nCc: Lamar Norton; Pam Helton
\nSubject: Counties and municipalities that DO NOT require business licenses\/Occupational Tax Certificates<\/p>\n

Good afternoon Donna,<\/p>\n

Yesterday Lamar Norton forwarded your email requesting information about cities that do not require business licenses\/ occupation tax certificates. The list of cities that report they do not issue business licenses\/ occupation tax certificates is below. This information is based on city responses to the DCA Report of Local Government Finances, DCA Government Operation and Management Report, a quick survey of cities that didn’t respond to either GOMI or RLGF. A caveat is we don’t have confirmation from Alto, Braswell, Enigma, Rest Haven, Screven, Taylorsville, or Vidette but we’re including them because we don’t think they provide this service. If we obtain additional information, we will be happy to pass it along. In the meantime, thank you for your inquiry and please let me know if you have any questions. Also, please note that ACCG is preparing a list of counties for you.<\/p>\n

Thanks,
\nBecky<\/p>\n

1 Alto
\n2 Bellville City
\n3 Braswell
\n4 Cohutta Town
\n5 Daisy City
\n6 Denton City
\n7 DeSoto
\n8 Enigma
\n9 Nunez City
\n10 Pulaski
\n11 Rest Haven
\n12 Roopville Town
\n13 Screven
\n14 Sharon City
\n15 Taylorsville
\n16 Tunnel Hill City
\n17 Vernonburg Town
\n18 Vidette
\n19 Woolsey<\/p>\n

Begin forwarded message:
\nFrom: “Nealey, Donna” >
\nDate: January 30, 2017 at 2:57:27 PM EST
\nTo: Bradford Vaughan >, “Lamar Norton (lnorton@gmanet.com)” >
\nSubject: Counties and municipalities that DO NOT require business licenses\/Occupational Tax Certificates
\nPlease see the request below from Senator Josh McKoon:<\/p>\n

SB 2 – need list from ACCG and GMA of all counties and municipalities that DO NOT require
\nbusiness licenses\/Occupational Tax Certificates<\/p>\n

Thank you.
\nDonna Nealey – Senate Legislative Assistant<\/p>\n","protected":false},"excerpt":{"rendered":"

From: Michele NeSmith [mailto:MNeSmith@ACCG.org] Sent: Monday, January 30, 2017 4:07 PM To: Nealey, Donna Cc: Edwards, Todd Subject: List of Counties That Do Not Have An Occupation Tax Certificate Requirement Donna, Brad Vaughn passed along the request that Senator McKoon made regarding counties that do not require occupation tax certificates. Brad now works for the […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"_links":{"self":[{"href":"https:\/\/www.thedustininmansociety.org\/blog\/wp-json\/wp\/v2\/posts\/8216"}],"collection":[{"href":"https:\/\/www.thedustininmansociety.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.thedustininmansociety.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.thedustininmansociety.org\/blog\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.thedustininmansociety.org\/blog\/wp-json\/wp\/v2\/comments?post=8216"}],"version-history":[{"count":3,"href":"https:\/\/www.thedustininmansociety.org\/blog\/wp-json\/wp\/v2\/posts\/8216\/revisions"}],"predecessor-version":[{"id":8249,"href":"https:\/\/www.thedustininmansociety.org\/blog\/wp-json\/wp\/v2\/posts\/8216\/revisions\/8249"}],"wp:attachment":[{"href":"https:\/\/www.thedustininmansociety.org\/blog\/wp-json\/wp\/v2\/media?parent=8216"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.thedustininmansociety.org\/blog\/wp-json\/wp\/v2\/categories?post=8216"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.thedustininmansociety.org\/blog\/wp-json\/wp\/v2\/tags?post=8216"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}