Occupational Tax Certification Requirements

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Occupational Tax Certification Requirements


Submit completed application

  • Fees based on estimated gross revenue for the remainder of the calendar year (minimum non-refundable fee of $75.00)
  • Prior to issuance of certificate, application must be approved by the following departments: Zoning, Water, Fire, and Building
  • Restaurants/food service must provide copy of Fayette County Health Department certificate with application
  • Copy of any applicable state license must be attached


Submit completed application

  • Applicants whose professions are named in the following list will pay no fee the first year. Each year at time of renewal professionals may choose to either pay a $300 flat fee per professional or a percentage of gross revenue (kept confidential), which will not be less than $75:
    • Lawyers, Physicians licensed under Chapter 34 of Title 43
    • Osteopaths licensed under Chapter 34 of Title 43
    • Chiropractors
    • Podiatrists
    • Dentists
    • Optometrists
    • Psychologists
    • Veterinarians
    • Landscape architects
    • Land surveyors
    • Practitioners of physiotherapy
    • Public accountants
    • Embalmers
    • Funeral directors
    • Civil, mechanical, hydraulic, or electrical engineers
    • Architects
    • Marriage and family therapists, social workers, and professional counselors
    • Dealer of motor vehicles, as defined in paragraph (1) of Code Section 10-1-622
    • Any other business, profession, or occupation for which state licensure or registration is required by state law, unless the state law regulating such business, profession, or occupation, specifically allows for regulation by local governments
  • If professional is an employee, he/she is exempt from tax fees, but must submit a W-2 form which will remain on file in City Hall
  • The following departments must grant license approval: Zoning, Water, Fire, and Building

Home-based Occupation:

Submit completed application

  • Fee based on estimated gross revenue for the remainder of calendar year; minimum non-refundable fee of $75
  • Zoning Department approval required

Non-profit Organizations:

  • Provide 501(c)(3) form as proof of non-profit status. There is no fee if proof is provided.
  • Submit completed application
  • Receive approval from Zoning, Water, Fire, and Building if located in commercial building. Approval from Zoning required if home-based.

Disabled Veterans:

  • Submit a veteran’s certificate of exemption
  • Submit complete application
  • Receive approval from Zoning, Water, Fire, and Building if located in commercial building Approval from Zoning if home-based


An employee is an individual whose work is performed under direction and supervision of the employer and whose employer withholds FICA, Federal Income Tax, or State Income Tax from such individual’s compensation or whose employer issues to such individuals for purposes of documenting compensation form IRS W-2; but not Form IRS 1099.

An individual who is not an employee (for example: hairstylists, barbers, and nail technicians renting booth space) must apply for his/her own occupational tax permit from the city.

Moving or Closing Business:

The occupational tax certificate is not transferable as to location or ownership.

If your business moves from one location in the City of Fayetteville to another location within the city limits of Fayetteville, please contact City Hall to apply for an occupational tax permit for the new location.

If the business moves outside the city limits of Fayetteville, please contact us and your account will be closed.

If the business is purchased by a new owner, the new owner is required to apply for an occupational tax certificate.

Annual Renewal:

All occupational tax certificates expire on December 31st. Renewal forms will be mailed in December. Please complete all forms and return in the envelope provided by the end of January to allow time for us to bill your account. The bill must be paid by March 31st. Delinquent accounts will be charged a 10% penalty and 18% per annum interest.

Renewal payments may be made on-line after you have submitted your renewal application and the account has been billed.