Athens · Clarke (consolidated Athens-Clarke County) County
Starting a business in Athens: LLC filing and the local occupation tax certificate
Your company is formed once with the Georgia Secretary of State ($110 on eCorp). Then Athens taxes the right to operate locally. Athens-Clarke charges an occupation tax under Chapter 6-1 of its code plus an administrative fee.
State filing
$110 (O.C.G.A. 14-11)
Local office
Athens-Clarke County Finance Department
Local fee
$55 administrative fee on the 2026 application
Annual state filing
$60, Jan 1 to Apr 1
Heads up: we are an independent company that prepares and submits Georgia filings for owners. We are not the Secretary of State and we do not give legal advice. Every state charge passes through at the exact amount the state bills, and anyone can file directly on eCorp for no service fee.
Heads up: we are an independent company that prepares and submits Georgia filings for owners. We are not the Secretary of State and we do not give legal advice. Every state charge passes through at the exact amount the state bills, and anyone can file directly on eCorp for no service fee.
Heads up: we are an independent company that prepares and submits Georgia filings for owners. We are not the Secretary of State and we do not give legal advice. Every state charge passes through at the exact amount the state bills, and anyone can file directly on eCorp for no service fee.
Where Athens businesses get licensed
Athens-Clarke County Finance Department, Business Tax Office.
Address: 375 Satula Avenue, Athens, GA 30601. Phone: (706) 613-3050. How to apply: Business Occupation Tax Application submitted with payment before you open.
Official sourceHow Athens calculates occupation tax
Athens-Clarke charges an occupation tax under Chapter 6-1 of its code plus an administrative fee. New businesses must apply before beginning operations and pay with the application; a business starting after July 1 pays 50% of the occupation tax, though the administrative fee is not reduced.
Administrative fee: $55 administrative fee on the 2026 application. Georgia lets cities set these under the occupation tax law in O.C.G.A. Title 48, Chapter 13, so every city's formula is different.
Official sourceSolve this in 5 minutes
Heads up: we are an independent company that prepares and submits Georgia filings for owners. We are not the Secretary of State and we do not give legal advice. Every state charge passes through at the exact amount the state bills, and anyone can file directly on eCorp for no service fee.
Step-by-step: from LLC to Athens certificate
- Form your LLC on eCorp and get an EIN.
- Confirm zoning for the address, especially for home occupations near campus neighborhoods.
- Complete the Business Occupation Tax Application with the owner/officer section and notarized affidavits.
- Submit with payment before you start operating.
- Renewals are due by April 1 each year.
Apply before your first sale, not after
Athens-Clarke's application says new businesses must apply before beginning operations. Student founders often launch first and license later, which invites penalties. Order the LLC, then the certificate, then open.
Worked example: Two UGA graduates launching a tutoring LLC in downtown Athens in August
The occupation tax itself is halved because the business starts after July 1; your class and receipts set the base amount.
Next year: the Georgia annual registration is $60 between January 1 and April 1 (late adds $25). We file it for $149 plus the state fee.
| Item | Amount |
|---|---|
| Corp USA Pro package | $349 |
| Georgia Articles of Organization (state fee at cost) | $110 |
| Athens-Clarke administrative fee (not prorated) | $55 |
| Known day-one total | $514 |
Doing it yourself vs. having us file
| Task | DIY on eCorp | With Corp USA |
|---|---|---|
| Name check and Articles | You | We prepare and file same day |
| Registered agent | Your address goes public | Our Georgia address, $199/yr |
| EIN | You, on irs.gov | Included in Pro and Complete |
| Annual registration reminders | You | We track the April 1 window |
Frequently asked questions
Is Athens a city or county license?
Both at once. Athens and Clarke County are a unified government, so one occupation tax certificate covers the county except the separately incorporated town of Winterville.
SourceCan a student on an F-1 visa own an Athens LLC?
Owning membership interest is generally allowed, but working in the business raises immigration questions. Talk to the university's international office or an immigration attorney before you operate.
SourceWhen is the Athens renewal due?
Business occupation tax renewal applications are due by April 1, the same day as the state's annual registration deadline. We can file the state one for $149 plus $60.
SourceReady when you are
Heads up: we are an independent company that prepares and submits Georgia filings for owners. We are not the Secretary of State and we do not give legal advice. Every state charge passes through at the exact amount the state bills, and anyone can file directly on eCorp for no service fee.
Heads up: we are an independent company that prepares and submits Georgia filings for owners. We are not the Secretary of State and we do not give legal advice. Every state charge passes through at the exact amount the state bills, and anyone can file directly on eCorp for no service fee.