During the March 24th 2026 regular city council meeting, Mayor and Council, unanimously (5-0), adopted a 180-day moratorium on accepting certain applications, while the zoning ordinance rewrite is underway. The moratorium will impact the acceptance, processing, and approval of applications for zoning map amendments/rezonings, text amendments and conditional use applications.
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.
Please note: The Occupational Tax Renewals transitioned to HDL Companies February 2026. Renewals are due no later than March 31st.
Annual Occupational Tax Certificate Deadlines:
Certificate Expires: December 31st
Renewal Deadline: February 15th
Payment Deadline: March 31st
Occupational Tax Ordinance for the City of Union City
Zoning Review for Compliance visit our Planning and Development/ Zoning Forms 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. For Commercial of Conditional Use Review is $500.00 and Residential of Conditional Use Review is $300.00.
Please contact the Planning & Zoning Department to verify if a business can exist in the desired location. (Required for all applicants)
$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
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)
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
Union City Tax Office
770-515-7951
Taxpayer Website