Occupational Tax Rate Structure

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OCCUPATIONAL TAX RATE STRUCTURE

RANGE OF GROSS RECEIPTS RATE PER THOUSAND DOLLARS
0 – 250,000 .30
250,001 – 500,000 .35
500,001 – 750,000 .40
750,001 – 1,000,000 .45
1,000,001 – 1,500,000 .50
1,500,001 – 2,000,000 .55
2,000,001 – 3,000,000 .60
3,000,001 – 4,000,000 .65
4,000,001 – 5,000,000 .70
5,000,001 – 6,000,000 .75
6,000,001 – 7,000,000 .80
7,000,001 – 8,000,000 .85
8,000,001 – 9,000,000 .90
9,000,001 – 10,000,000 .95
10,000,001 – 11,000,000 1.00
11,000,001  – and above 1.05
TAX CLASS TAX CLASS FACTOR
1 1.00
2 1.25
3 1.50
4 1.75
5 2.00
6 2.25

Occupational Tax is calculated on a graduated scale. The first $250,000 is taxed at 30 cents per thousand, the next $250,000 at 35 cents per thousand, and so on. See example below based on gross revenue of $1,750,000 for a business in Tax Class 2. The Tax Class Factor for this business is 1.25 based on the chart above.

250 x .30 = 75.00
250 x .35 = 87.50
250 x .40 = 100.00
250 x .45 = 112.50
500 x .50 = 250.00
250 x .55 = 137.50
TOTAL:   $762.50 x 1.25   =   $953.13 AMOUNT DUE

INSTRUCTIONS FOR ON-LINE RENEWALS:

CAUTION: Do not pay the amount due that is shown when you first log in to the link. To calculate 2019 occupational tax fees on the website: Enter license type, license number, and renewal number provided on the renewal form. Under “Select Licenses for Payment” click the box next to “unpaid”. Click the money symbol next to the dollar amount. Enter 2018 gross revenue divided by 1000, calculate amount due, and save. (Example: $150,000 gross revenue is entered as 150.) PLEASE NOTE: Gross revenue divided by 1000 does not equal amount due. This figure must be entered to calculate the fee.

https://billpay.fayetteville-ga.gov/eSuite.Licensing

FORM MUST BE MAILED IN FOR ON-LINE RENEWALS. SEND COPY OF ON-LINE PAYMENT RECEIPT WITH FORM.

OCCUPATIONAL TAX RATE STRUCTURE

Occupational Tax Rate
Occupational Tax Rate

Occupational Tax is calculated on a graduated scale. The first $250,000 is taxed at 30 cents per thousand, the next $250,000 at 35 cents per thousand, and so on. See example below based on gross revenue of $1,750,000 for a business in Tax Class 2. The Tax Class Factor for this business is 1.25 based on the chart above.

250 x .30 = 75.00
250 x .35 = 87.50
250 x .40 = 100.00
250 x .45 = 112.50
500 x .50 = 250.00
250 x .55 = 137.50
TOTAL:   $762.50 x 1.25   =   $953.13 AMOUNT DUE

INSTRUCTIONS FOR ON-LINE RENEWALS:

CAUTION: Do not pay the amount due that is shown when you first log in to the link. To calculate 2017 occupational tax fees on the website: Enter license type, license number, and renewal number provided on the renewal form. Under “Select Licenses for Payment” click the box next to “unpaid”. Click the money symbol next to the dollar amount. Enter 2017 gross revenue divided by 1000, calculate amount due, and save. (Example: $150,000 gross revenue is entered as 150.) PLEASE NOTE: Gross revenue divided by 1000 does not equal amount due. This figure must be entered to calculate the fee.

https://billpay.fayetteville-ga.gov/eSuite.Licensing

FORM MUST BE MAILED IN FOR ON-LINE RENEWALS. SEND COPY OF ON-LINE PAYMENT RECEIPT WITH FORM.