Before commencing business, business owners are required to register their business and pay occupational tax prior to operating in the City of Griffin. All occupational tax certificates are valid for the period January 1 through December 31. New certificates are valid from the date that the business begins in the City of Griffin until December 31.

The number of employees, plus a minimum flat tax of $50 and an assessment of $50 administrative fee determines the computation of occupational tax. The employee charge is based on the table below:

*An employee means an individual whose work is performed under the direction and supervision of the employer and whose employer withholds FICA, federal income tax, or state income tax from such individual's compensation or whose employer issues to such individual for purposes of documenting compensation a form I.R.S. W-2, but not a form I.R.S. 1099. For purposes of calculating the tax due, the number of employees of the business or practitioner shall be computed on a full-time position equivalent basis. An employee who works 40 hours or more weekly shall be considered a full-time employee and the average weekly hours of employees who work less than 40 hours weekly shall be added and such sum shall be divided by 40 to produce full-time equivalents.

Sample Calculation

Parameters:

• 6 Employees

Calculation:

• Admin Fee: $50
• Flat Tax: $50
• Employees (6): $360
• Total Tax Due: $460

Additional Provisions

Practitioners of profession listed in OCGA Chapter 34, Title 43 may elect to pay $400 occupational tax per professional or they may elect to pay the occupational tax based on number of employees (see sample calculation above).

Out of state businesses with no permanent location in Georgia who perform business inside the city limits of Griffin, may apply for a City of Griffin occupational tax certificate.

Occupational tax renewal notices are mailed in November. Business owners have until January 31st to renew their occupational tax certificate without penalty.

Alcoholic Beverage License renewal applications and fees are due November 1. Monthly excise tax payments are due by the 20^th of each month for the preceding month.

RENEW BUSINESS OCCUPATIONAL TAX ONLINE

Business Registration Forms

• Business Registration Renewal Form (PDF)
• Application for Occupational Tax Certificate
• Out of Business Form

Alcohol License

• Alcohol License Application
• Alcohol Beverage Ordinance
• Alcohol Beverage Excise Tax Form
• Alcohol Beverage Brewery Excise Tax Form
• Alcohol Catering Permit

All hotels/motels operating in the City of Griffin are required to obtain and maintain a current Occupational Tax Certificate from the City of Griffin. Additionally, the establishments are required to assess an 8% excise tax on behalf of the City. The excise taxes collected are to be remitted and reported on a monthly basis utilizing the online reporting and payment system hosted by HdL companies. The tax is due by the 20th day of the subsequent month, i.e. taxes collected during October are due by November 20th.

To contact HdL Companies and register your business please contact the Griffin GA ET Support at GriffinGEAT@hdlgov.com or by calling 678-621-7756. You will need to provide the name of the hotel, start date (or date of ownership change), and contact information. The operations team will ensure that your company is updated with reporting and paying your lodging excise tax.

Each lodging establishment is responsible for contacting HdL Companies directly to obtain access to the online reporting and payment system. Failure to register with HdL Companies will not alleviate the penalties associated with late filings and/or payments. Please note that the taxes can no longer be mailed directly to the City of Griffin - the taxes must be reported and paid via the online system referenced above.

View the City of Griffin Ordinances pertaining to the Hotel-Motel Taxes. Questions concerning the tax can be directed to the Tax & License Administrator at 770-233-4130. However, most questions should be addressed directly with HdL Companies since they are now collecting the reporting of hotel/motel taxes for the City Griffin.