Occupation Tax Information
(Also known as Business Licenses)
Manager – Tax, Collections and Licensing
111 Victoria Place
P.O. Box 1397
Thomasville, GA 31799
For questions related to Occupation or Business Tax, please contact Emily Phillips, Manager-Tax, Collections and Licensing, at ( 229) 227-3252 or by e-mail at firstname.lastname@example.org. For assistance in person, you may visit the Tax, Collections and Licensing office in the City of Thomasville Administration Building, located at 111 Victoria Place.
Business owners who operate retail or service type businesses in the City of Thomasville are required to pay occupation tax based on the classification of business and estimated annual gross receipts. Industrial or manufacturing businesses pay based on number of employees. Professionals pay $400 per year or they may elect to pay based on annual gross receipts. This tax is pro-rated based on the number of months open the first year and adjusted each year thereafter as the actual gross increases or decreases. Occupation tax is due and payable on or before April 15th of each year after the initial opening. Renewal notices are mailed in January.
Before issuing the initial occupation tax certificate, the city requires the private employer to submit an affidavit that they are registered and using E-Verify or are exempt from the requirement. E-Verify is a partnership between the Department of Homeland Security (DHS) and the Social Security Administration (SSA). All private employers seeking an occupation tax certificate to operate a business must comply. It applies to all employers with more than 10 employees. Employee is defined as working at least 35 hours per week. The Attorney General of Georgia website is : http://law.ga.gov/immigration-reports.
Once the occupation tax return is completed and returned, the tax will be calculated and a statement mailed with payment due within 30 days. This process can be completed in person, if preferred, at the City of Thomasville Administration Building, located at 111 Victoria Place. For additional information, please call (229) 227-3252 or (229) 227-7001.
The Planning Department must check the zoning of the property to be sure the type of business can be operated at the location you have chosen. A certificate of occupancy inspection, if required, will be scheduled by the City of Thomasville Building Inspector. You may contact the Planning Department at (229) 227-6982 or visit the office located at 415 West Jackson Street.
Hotels, motels and bed & breakfast establishments are required to pay excise tax at the rate of 5 percent of the monthly rent which is collected from the occupants. This tax is due to the City of Thomasville on or before the 20th of the month for the preceding month. Please see section 18-115A of the City Code for more detailed information.
Food sales establishments, excluding restaurants, should contact the Commissioner of the Georgia Department of Agriculture for license per Section 26-2-25 of the Official Code of Georgia Annotated. Please call the Department of Agriculture at (229) 430-4245 for information.
Restaurants or caterers are required to obtain a Food Service Permit from the local Health Department, located at 440 Smith Avenue, at (229) 226-4241.
Sales cannot be conducted from parking lots or vacant lots in accordance with section 18-177 of the City Code. Mobile units are not allowed for vending purposes in accordance with section 11-12 & 18-176 of the City Code.
Business owners are required to pay personal property tax based on the value of the commercial furniture, fixtures, equipment and inventory used in the business. Please contact the Thomas County Tax Assessor’s Office at (229) 225-4133 for more information and/or to register your business for the following tax year.