A business license or “occupational tax & regulatory fee” is required for all businesses operating within the city limits of Calhoun. A business license is required for each location of your business.
New Business Application:
STEP 1: Once you have identified your business location, contact Neal Russell for a new business inspection at 706-602-5605. This inspection must be completed before applications are submitted to City Hall.
STEP 2: Complete a New Business Application, SAVE and E-Verify Affidavits and include a copy of a secure and verifiable form of identification. You must submit all required forms along with your application. Please note: affidavits must be notarized. Notaries are available at City Hall. Any new business beginning on or after July 1 shall be taxed at 50 percent of the annual rate.
STEP 3: If you have a restaurant business a certificate from the health department must be provided. Environmental Health may be reached at 706-624-1440.
STEP 4: Retailers and Resellers must provide a copy of their Georgia Sales Tax certificate.
STEP 5: Generally, walk-in customers are able to complete the process in a few minutes. New business license applications are accepted from 8 am until 5pm Monday through Friday.
STEP 6: The business license certificate must be displayed in a conspicuous place at the business location.
Helpful and related websites:
- Federal Employer ID Number – An Employer Identification Number (EIN) is also known as a Federal Tax Identification Number, and is used to identify a business entity. Even if not required to have an EIN, you may want to use it in place of your social security number. You may apply for an EIN at www.irs.gov.
- Georgia Taxpayer ID Number – The State Taxpayer Identification Number (STIN) is a number assigned by the Georgia Department of Revenue to every business that registers for a tax specific identification number, permit, or license. For registration information, contact Registration and Licensing at 1-877-423-6711 or via e-mail to firstname.lastname@example.org. Registration information is also available at www.georgia.gov.
- Notarized E-Verify Affidavit – Pursuant to Georgia SB 160, beginning on July 1, 2013, private employers of 11 or more employees must be registered for the E-Verify program and must provide their E-Verify user number on the required affidavit. Private employers with less than 11 employees are also required to complete an affidavit. The City of Calhoun cannot grant a business license without a notarized E-Verify Affidavit. Registration information is available at http://www.uscis.gov/e-verify.
- Notarized SAVE Affidavit -The State of Georgia has made participation in the SAVE Program mandatory for any agency administering a business license. The SAVE program helps a municipality determine the immigration status of business license applicants. The SAVE affidavit verifies each applicant’s lawful presence in the U.S. by allowing the applicant to affirm either that they are a “U.S. Citizen or legal permanent resident 18 years of age or older” or that they are “a qualified alien or nonimmigrant lawfully present in the U.S. and providing the applicant’s alien number.” Information about the SAVE Program can be found at www.uscis.gov.
- In Georgia there is a sales and use tax which applies to the retail purchase, retail sale, rental, storage, use or consumption of tangible personal property and certain services. Instructions for collection, reporting and remitting the money to the state on a monthly basis is available at: https://dor.georgia.gov/sales-and-use-tax.