Occupational Tax (Business License)

All businesses with a physical location in the unincorporated area of Columbia County are required to obtain a business license and pay occupational tax before opening. The tax is based on the number of employees and ranges from $100 to $2,250. All businesses are reviewed to ensure compliance with local and state regulations.  The typical review takes one week.  We recommend submitting the application two weeks prior to opening to ensure any issues can be addressed without delaying the opening.   

Commercial Business

All businesses operating from a commercial location will be reviewed by the Tax Commissioner, Planning, Department of Health, Fire Marshal, and Water Utility Environmental Compliance. 

Mobile Business & Home Occupations

Businesses that do not operate from a commercial location are considered home occupations. This includes mobile businesses that are not operated from a commercial location.  The application will be reviewed by Tax Commissioner, Planning and Water Utility Environmental Compliance.

For more information, please email our offices or call 706-312-7171.