Occupational Tax Certificate Frequently Asked Questions

Q: Do all businesses in the City of Tucker need to apply for an occupational tax certificate?
A: Yes, all for-profit businesses are required to obtain an occupational tax certificate (formerly known as business license). This applies even if you have a home-based business. Fees will vary depending on the type of business, so please check in with our team at City Hall at (678)597-9040 for details about your specific business. 

Q: Why do I need an occupational tax certificate?
A: Per City of Tucker Code Chapter 10, all businesses within Tucker city limits are required to obtain a City of Tucker occupational tax certificate. 

Q: I have received a renewal notice from DeKalb County. Does this mean I don’t need an occupational tax certificate from the City of Tucker?
A: With the recent incorporation and annexations of Tucker, there are a handful of business owners who are still on DeKalb’s list and have gotten applications in the mail for renewal through the County. This is in error. Any business located with the City of Tucker that receives an occupation tax renewal from DeKalb should disregard that renewal. If you have a question about whether your business is within the boundaries of the City of Tucker, you can verify though our “Do I Live in Tucker? App or on our interactive City map. 

Q: Are all businesses eligible for an occupational tax certificate of can the City deny some businesses?
A: The City reserves the right to deny any business that does not comply with all rules and regulations, or those that do not meet the requirements set out by the City to obtain an occupational tax certificate. This includes failing to meet building standards, zoning requirements, and failure to get approval of the Fire Marshal of Dekalb Watershed. 

Q: When is the deadline for Occupational Tax Certificate renewal?
A: Per Section 10-32 of the City of Tucker Code all renewals are due and payable on January 1st. Renewals shall be considered delinquent if not paid by April 15th. Delinquent businesses will be subject to penalties and interest. 

Q: What are gross receipts?
A: City of Tucker Code Section 10-26 defines gross receipts as the total revenue of the business. Further, Section 10-29 states that evidence of gross receipts shall be a copy of the business’ federal income tax return or an affidavit of the business’ accounting firm. The City requires the business’ most recently completed tax return as evidence of gross receipts. This could either be the current or prior year depending on the filing of the return. 

Q: What are “professional licensed businesses” (400 club) and can I pay the flat fee of $400?
A: Only practitioners listed in OCGA 48-13-9(C) can pay the flat fee. These practitioners have the option to either pay the gross receipt assessment or a flat fee of $400 per practitioner. 

 Q: What should I do if I move or sell my business?
A: Section 10-36 of the City of Tucker Code states that the Finance Department should be notified of the move. The move will be reviewed by Finance and Planning and Zoning before issuance of a new occupational tax certificate. Section 10-37 states that occupational receipts shall not be transferable, and a transfer of ownership shall be considered in the same light as the termination of the business and the establishment of a new business. A new registration application will be required of the new owner of the business.

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