Occupation Tax & Regulatory Fees
The Occupation Tax for the operation of a business with a Alcoholic Beverage License is contingent on the projected gross revenue from all revenue sources of the business for 12 months. In addition, flat non-prorated regulatory fees for liquor, beer, or wine are as follows:
|Liquor Pouring||$5,000||Wine Pouring||$600|
|Liquor Package||$5,000||Wine Package||$600|
|Beer Pouring||$600||Sunday Sales Pouring||$1,000|
|Beer Package||$600||Sunday Sales Package||$500|
Taxes - Sales, Federal, State, County and Alcohol
Businesses are required to collect sales taxes on the retail sale of merchandise, the rental of certain items, and for certain services. Contact the Georgia Department of Revenue at 877-423-6711 to obtain a sales tax number.
Businesses are required to obtain a federal employers tax identification number to report income and to submit federal payroll taxes. Federal income tax information and assistance may be obtained by calling 800-829-1040 or to request forms at 800-829-3676.
Information pertaining to preparation of tax returns for state income taxes may be obtained by calling the Georgia Department of Revenue at 877-423-6711.
All real and personal property taxes owed to Cobb County must be paid prior to the issuance or renewal of a business registration certificate. Questions regarding real property taxes or personal property taxes should be directed to the Tax Commissioner’s Office at 770-528-8600.
Additional taxes which are to be paid to the Business License Division include a 3% per drink tax on liquor drinks served at retail pouring establishments, a wholesaler’s tax on beer, wine, liquor to be paid by licensed wholesalers. The 3% drink tax is calculated on “spirituous” liquor sales only and is due by the 20th day of each month for the previous month’s sales.
A 3% commission is allowed for returns filed in a timely manner. If the return is not filed by the 20th of each month, interest accrues at the rate of one percent per month. Penalties are calculated at 10% per month. A 25% penalty will be assessed for fraud or intent to evade.
It is the taxpayer’s responsibility to obtain the appropriate form from the Business License Division to submit all business related taxes.
All businesses with a county Alcoholic Beverage License, pouring and package, are required to pay an annual Federal Special Tax to the Bureau of Alcohol, Tobacco and Firearms. Please call 404-417-2600 between 8:30 a.m. and 4:30 p.m. Eastern time for more information and forms.