Renewal applications for the 2019 business occupation tax for Athens-Clarke County businesses are due on April 1, 2019. Certificates submitted after April 1 are assessed a 10% penalty.

New businesses, including home-based businesses, are required to fill out a business occupation tax application at any time throughout the year before beginning their operations. All businesses that were issued a 2018 business occupation tax certificate were mailed renewal information and a 2019 application in December.

The Business Tax/Revenue Section of the Finance Department's Financial Services Division is responsible for the issuing business occupation tax certificates and several special sales or regulatory permits for all businesses located within Athens-Clarke County. Although commonly referred to as "business licenses," business occupation tax certificates are not technically licenses as the Finance Department cannot issue licenses to operate a business. Approximately 5,000 businesses are registered with Athens-Clarke County and their taxes are assessed and collected annually.