Renewal applications for the 2026 business occupation tax for Athens-Clarke County businesses are due by Wednesday, April 1, 2026. 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 2025 business occupation tax certificate were mailed renewal information and a 2026 application in December.

The Athens-Clarke County Unified Government (ACCGov) Finance Department's Financial Services Division is responsible for the issuing of 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.

For an electronic version of the application form and required affidavits, visit www.accgov.com/finance. For more information, call the ACCGov Finance Department's Business Tax/Revenue Section at 706-613-3050.