The office issues business/occupation tax certificates (business license) for businesses located in unincorporated Gwinnett County. If you plan to locate a business inside the city limits of a Gwinnett County municipality, you should contact the appropriate city government.

New business license applications can now be submitted online. View instructions for how to apply for a new business license application (PDF).

New alcohol license applications must now be submitted online at Georgia Tax Center (ga.gov). View instructions on How to Register a Retail Alcohol License Account.

For convenience, occupation tax certificate renewal and payment of business, alcohol, excise, and establishment fees may be submitted online.

If you are seeking additional support services for your small business or startup, please refer to the Gwinnett Entrepreneur Center website.

• Annual Alcohol Excise Tax Certification Report (PDF)
• Business License Account Closure Form (PDF)
• Business License Change of Address Form (PDF)
• Business / Occupation Tax Application (PDF)
• Home Occupation Disclosure - UDO 230 Standards

Business/Occupation Tax Online Renewals - Due February 15

Business/Occupation Tax Online Payments

U.S. Citizen/qualified alien affidavit

As required by Official Code of Georgia § 50-36-1(1) any applicant for a Gwinnett County Business/Occupation Tax Certificate must execute an affidavit certifying legal presence in the United States and attach a front and back copy of one secure and verifiable document for identification. View a list of approved secure and verifiable documents (PDF).

U.S. Citizen / Qualified Alien Affidavit (pdf)

  E-Verify – Private Employer Instruction

The enactment of the Illegal Immigration Reform and Enforcement Act of 2011 requires every private employer with more than 10 employees as of July 1, 2013 to register with and utilize the federal work authorization program, also known as E-Verify. Private employers with more than 10 employees as of July 1, 2013 are required to submit the E-Verify Affidavit Form. Please visit http://www.uscis.gov/ for E-Verify registration instructions.

E-Verify Affidavit form (pdf)

Home Based Businesses

Drivers License: Attach a copy of the owner/officer/partner or member’s Georgia drivers license or Georgia Identification card to your application. The address on the drivers license or ID card must be the same as the home based business address.

Commercial Based Businesses

Certificate of Occupancy: This requirement is met by attaching a copy of your Certificate of Occupancy or having an approved application on file with the Building Plan Review Section. Call 678.518.6000 or 678.518.6040 for more information.

State Licensed Professionals/Occupations

Attach a copy of your State license if your profession/occupation is regulated by any State licensing board.

State of Georgia Sales and Use Tax

Pursuant to O.C.G.A. § 48-13-20.1, if your business is required to collect and remit sales tax to the Georgia Department of Revenue, you must first obtain a sales and use tax number prior to the issuance of your Business/Occupation Tax Certificate. Your business name and location address may be provided to the Georgia Department of Revenue. You may call the Georgia Department of Revenue at 877.423.6711, or go online at www.dor.georgia.gov for more information.

Fee Scale

Business Occupation Tax Certificate: Gwinnett has established six (6) tax classes, with rates ranging from $0.65 per thousand dollars of gross revenue to $1.30 per thousand dollars of gross revenue (see item #10 on the application form). There is a non-refundable and non-prorated $80 flat fee associated with the issuance of the Business/Occupation Tax Certificate.

Certificate of Occupancy: The typical Certificate of Occupancy is $180. This includes the services of Building Plan Review and Fire Plan Review.

Submitting Your Application

New business license applications can now be submitted online. View instructions for how to apply for a new business license application (PDF).

Attach all applicable documentation to your application, (secure and verifiable identification document, drivers license, lease agreement, affidavits, state license, Certificate of Occupancy).

446 West Crogan Street
Suite 300
Lawrenceville, GA 30046

Applications are processed:
Hours of Operation: Monday through Friday, 8:00am – 5:00pm (payments accepted until 4:00pm), except holidays