Macon · Bibb (consolidated Macon-Bibb County) County
Starting a business in Macon: LLC filing and the local occupation tax certificate
Your company is formed once with the Georgia Secretary of State ($110 on eCorp). Then Macon taxes the right to operate locally. Unusually, Macon-Bibb taxes by headcount rather than revenue: the tax is based on your average full-time-equivalent employees, plus a non-refundable administrative fee.
State filing
$110 (O.C.G.A. 14-11)
Local office
Macon-Bibb County Tax Commissioner
Local fee
$65 administrative fee ($50 for businesses starting after July 1)
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 Macon businesses get licensed
Macon-Bibb County Tax Commissioner, Business License (Occupation Tax) section.
Address: 188 Third Street, Macon, GA 31201 (mail: P.O. Box 4503, Macon, GA 31208-4503). Phone: (478) 621-6500. How to apply: Occupation Tax Return Application filed with the Tax Commissioner.
Official sourceHow Macon calculates occupation tax
Unusually, Macon-Bibb taxes by headcount rather than revenue: the tax is based on your average full-time-equivalent employees, plus a non-refundable administrative fee. Businesses that start after July 1 pay half the year's employee tax. Licensed professionals can elect a flat per-practitioner amount.
Administrative fee: $65 administrative fee ($50 for businesses starting after July 1); confirm the current per-employee rate with the Tax Commissioner. 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.
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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 Macon certificate
- Get a Zoning Compliance form from Macon-Bibb Planning & Zoning (Macon Mall, 3661 Eisenhower Parkway, Suite MB104).
- Schedule a fire inspection at (478) 751-2700 unless you are a home business with no customers or employees on site.
- Food businesses add a Department of Public Health or Department of Agriculture inspection.
- Form your Georgia LLC, then file the Occupation Tax Return Application with notarized SAVE and E-Verify affidavits.
- Licensed professionals attach a current online license verification, not a photocopy.
Revenue does not set your Macon tax, staff count does
Because Macon-Bibb's tax follows employee count, a lean LLC with big revenue pays little, while a labor-heavy business pays more. Owners comparing Macon to Atlanta or Augusta often get this backwards when picking a location.
Worked example: A one-person landscaping LLC based at home in north Macon, opening in September
Add the half-year employee tax at the Tax Commissioner's current per-employee rate. Home businesses with no on-site customers usually skip the fire inspection.
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 Starter package | $149 |
| Georgia Articles of Organization (state fee at cost) | $110 |
| Macon-Bibb administrative fee (business started after July 1) | $50 |
| Known day-one total | $309 |
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
Do non-profits need a Macon-Bibb business license?
No. The Tax Commissioner exempts non-profit entities and will issue a letter instead if another agency asks for proof.
SourceWhere do I get zoning sign-off in Macon?
From the Macon-Bibb County Planning and Zoning Commission at the Macon Mall office, 3661 Eisenhower Parkway. Attach the Zoning Compliance form to your application.
SourceIs Macon cheaper than Atlanta for a new LLC?
The state side is identical ($110 to form, $60 a year). Local cost differs: Macon-Bibb charges by employee count, Atlanta by gross receipts with a $191 fee. For a solo owner with revenue, Macon is usually lower.
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.