CITY OF BROOKHAVEN
Frequently Asked Questions
What is a Occupational Tax Certificate?
The State of Georgia permits cities to license for both revenue and regulation (Official Code of Georgia, Chapter 13 of Title 48). Municipalities license businesses for revenue to broaden the tax base because a business uses, or causes to be used, more municipal services than a residence. Brookhaven’s business tax ordinance is detailed in Chapter 10 of the Brookhaven City Code. When the occupational tax is paid, an Occupational Tax Certificate is issued. This is commonly called a business license and the terms “business license”, “business certificate” and “business regulation” are used interchangeably.
Who needs to apply for a Occupational Tax Certificate?
Any person, including but not limited to an individual, partnership, corporation or limited liability company, who wishes to conduct either directly or indirectly, any business within the City of Brookhaven must secure an Occupational Tax Certificate. A separate license/certificate is required for each branch or separate location of business. City law states that no person shall engage in business or transact and carry on a business activity, show, or exhibition, without complying with any and all applicable provisions of Chapter 10 of the City Code.
All businesses require our Zoning Department’s approval, while regulated businesses require some additional approvals prior to obtaining an Occupational Tax Certificate.
Do Home Based Businesses require an Occupational Tax Certificate?
Yes, the use of residential property for business purposes requires the completion of our Home Occupational Form (HOP). Home-based businesses are allowed if it merely serves as the base of operations and the activity does not create any traffic or noise, does not involve customers at the home, and there are no identifying signs. For information or questions regarding Home-Based Business and Zoning please contact the Planning/Development Department at (404) 637-0500.
How do you obtain an Occupational Tax Certificate?
The licensing process begins with the submission of the Occupational Tax Certificate Application online by going to www.brookhavenga.munirevs.com. If you are a new business in the City of Brookhaven you are required to have a current occupational tax certificate in order to conduct business within city limits. Below are some items we recommend each new business should look into to ensure your business is in compliance with City Ordinances.
Step 1: Before signing a lease we recommend that you make sure your business location is in the proper zoning district for your type of business. Please email your business address and dominant business activity to the Zoning Department for confirmation at planning@brookhavenga.gov. This will help mitigate the risk of applications denied due to improper zoning.
Step 2: If you are not a home-based business, we recommend that you verify whether or not your business will need a Certificate of Occupancy from the Community Development Department. They can be reached by calling 404.637.0500.
Step 3: Complete and submit all required forms and documentation to the Finance Department to obtain your Occupational Tax Certificate. Please review the Occupational Tax Certificate General Information and Frequently Asked Questions to determine if additional documentation is required for your business.
What shall Gross Receipts include?
Gross receipts shall include total revenue of the business or practitioner for the period, including without being limited to:
A. Total income without deduction for the cost of goods sold or expenses incurred.
B. Gain from trading stocks, bonds, capital assets, or instruments of indebtedness.
C. Proceeds from commissions on the sale of property, goods or services.
D. Proceeds from fees charged for services rendered.
E. Proceeds from rent, interest, royalty or dividend income.
F. From all other income whatsoever arising from or growing out of the conduct of the business, trade, profession or occupation without any deduction whatsoever.
What shall Gross Receipts not include?
A. Sales, Use or Excise Taxes.
B. Sales returns, Allowance, and discounts.
C. Inter-organizational sales or transfers between or among the units of a parent-subsidiary controlled group of corporations as defined by 26 USC 1563(a)(l), between or among the units of a brother-sister controlled group of corporations as defined by 26 USC 1563(a)(2), or between or among wholly owned partnerships or other wholly owned entities.
D. Payments made to a subcontractor or independent agent. Applies to companies or individuals that contribute to the gross receipts of the business. Does not apply to a contractor hired to fix specific items at the business.
E. Governmental and foundation grants, charitable contributions or the interest income derived from such funds, received by a nonprofit organization which employs salaried practitioners otherwise covered by this article, if such funds constitute 80 percent or more of the organization's receipts.
F. Proceeds from sales to customers outside the geographical boundaries of the state.
Is an E-verify number required on my renewal?
If your company has one or more W-2 employees who work 35 hours or more per week and withhold payroll taxes, then yes your company is required to have an e-verify number. To obtain an e-verify number, please go to www.uscis.gov/e-verify or www.dhs.gov/e-verify.
Please note: If you have 11 or more employees, your Occupational Business Certificate will not be issued until we receive your E-Verify number. Your E-Verify number is 4 to 6 digits in length and must be numerical only with no alpha characters.
Who is considered an employee?
In general, all W2 workers are considered an employee.
How do I determine if I am a professional practitioner?
Professional Practitioners are described in State Code O.C.G.A 48-13-9(c) (1) through (18) www.lexisnexis.com/hottopics/gacode/layout.htm
Do I need to include a list of all professional practitioners that work at my location?
Yes, please provide a list attached to your renewal and the fee of $400 per practitioner that works in your location.
Can the Gross Receipts adjustments be a negative number?
Yes, your gross receipt adjustments can be a negative number.
Can I use the "Actual" Gross Receipts amount from the previous year when estimating for current year?
Yes, it is preferred that you use your previous year's actual gross receipts, but not required.
Do I need to include a phone number?
Yes, a phone number for the business is required.
Do I need to include an e-mail?
An e-mail is preferred, but not required to be included.
What are my payment options?
The City of Brookhaven accepts money orders, business checks, cashier's checks and personal checks. All checks must be made payable to the City of Brookhaven. The city also accepts all major credit cards. The city does not accept cash as a payment option.
For Assistance, Contact GovOS Support
blt.str.support@govos.com
(888) 751-1911
When contacting support, be sure to include the jurisdiction (Brookhaven, GA) and your account number in all emails or voicemails. This will help us assist you as promptly as possible. Thanks!
