Occupational Tax Certificate

An Occupational Tax Certificate or “business license” is required of all businesses operating within the city limits of Union City. An Occupational Tax Certificate is required per location of your business.

ATTENTION UNION CITY BUSINESSES 

Please note: The Occupational Tax Renewals and Applications will transition to HDL Companies in 2026. Please contact Occupational Tax Office if you have not received your 2026 renewal form by email. Renewals are due no later than March 31st.

Annual Occupational Tax Certificate Deadlines:

• Certificate Expires: December 31
• Renewal Deadline: February 15
• Payment Deadline: March 31

Occupational Tax Ordinance for the City of Union City

New Commercial and Residential Business

Step 1

Zoning Review for Compliance visit our Documents & Applications page under (Zoning Verification Application). Please review the following form and submit all the required documents to HDL Companies. The fee for a Zoning Certification Letter is $60.00 & Conditional Use Review (if applicable) is $100.00 must be submitted with your request.

Please contact the Planning & Zoning Department to verify if a business can exist in the desired location. (Required for all applicants)

Step 2

Occupation Tax Office Application Packet Submission

• $50 Fire Inspection fee (required)
• Occupational Tax Application (required)
• Notarized E-Verify Private Employer Affidavit http://www.uscis.gov/e-verify (required)
• Notarized SAVE Affidavit http://www.uscis.gov/e-verify (required)
• Copy of secure and verifiable ID (required) http://www.atlantaga.gov/modules/showdocument.aspx?documentid=12147
• Federal Employer ID Number www.irs.gov (required)
• Georgia Taxpayer ID Number www.georgia.gov (required)
• Signs or Banners: To hang a new, or change an existing, sign or banner contact the Planning & Zoning Department (770) 515-7950 (required)
• Secretary of State Control Number www.sos.ga.gov - Only for corporations, nonprofit corporations, professional corporations, limited partnerships (LP), and limited liability companies (LLC)
• Professional State License: Each person licensed by the State of Georgia pursuant to Title 43 of the Official Code of Georgia Annotated shall provide a copy of his or her current state license.
• Food Service Permits: - required if your business sells, serves or caters food.
  
  Fulton County Department of Health and Wellness (South Office) 404-613-5579
  College Park Health Center
  1920 John Wesley Avenue
  College Park, GA
  
  If you handle packaged food you must obtain a certificate from the Agricultural Department.
  Georgia Department of Agriculture (404-656-3632)
  19 Martin Luther King Jr. Drive
  Atlanta, GA 30334
   

Step 3

Schedule Fire Inspection (770) 964-9934

The applicant is responsible for scheduling his/her inspection directly with the Fire Marshall once zoning has been approved the occupational tax applications has been submitted with the required $50 fee per inspection. (if applicable to Residential businesses)

Step 4

Issuance of Occupational Tax Certificate

Once the application and inspection have been approved and the certificate fee determined, the applicant must make payment either by cash, company check or money order in full before the Occupational Tax Certificate is issued. The certificate must be displayed in a conspicuous place at the business location.

License Fee and Annual Gross Receipts

The occupational tax is calculated based on annual gross receipts plus a $75 administrative fee. Tax on gross receipts is based upon the gross receipts of the business or practitioner in combination with the profitability ratio for the type of business, profession, or occupation as measured by nationwide averages derived from the Statistics of Income Bulletin as published by the United States Internal Revenue Service or successor agencies of the United States. Each type of business shall be assigned to a profit class based on the profitability ratio for that business type. The occupation tax rate levied will be based on the profit class of the dominant line of the business as defined by the Standard Industrial Classification system.

Practitioners of professions or occupations may elect by January 1st of each year to pay a $400 fee in lieu of paying tax on gross receipts, plus the $75 administrative fee.

Occupational Tax Schedule:

• Profit class 1 - Tax class 1 - .000636
• Profit class 2 - Tax class 2 - .000954
• Profit class 3 - Tax class 3 - .001272
• Profit class 4 - Tax class 4 - .001590
• Profit class 5 - Tax class 5 - .001908
• Profit class 6 - Tax class 6 - .002226