ZONING
Before conducting business at a location, whether it's owned or leased, verify that the property is zoned for the purpose for which you intend to use it. Check even if the property was previously used for this purpose; the earlier use might have been under a special covenant that expired when the previous occupant ceased using it for that purpose.
- Richmond County License & Inspection Department (706) 312-5050
- Columbia County Planning & Zoning Commission (706) 868-3400
BUSINESS LICENSES
Every legal business must have a proper occupational tax certificate (business license).
Every county in which you conduct business should be checked for its requirements. License fees vary from business to business. Application forms can be requested by phone and are available by mail. Special applications in addition to an occupational tax certificate must be made for a liquor license, a malt beverage license and wine.
- Augusta-Richmond County License & Inspection Department
1815 Marvin Griffin Road
Augusta, GA 30906
(706) 312-5050
- Columbia County Planning & Zoning Commission
630 Ronald Reagan Drive
Evans, GA 30809
(706) 868-3400
Businesses engaged in the processing, handling, storage, or distribution of food products should apply for a permit from:
- Protection Division
19 Martin Luther King Jr. Drive
Atlanta, GA 30334
(404) 656-3621
Businesses that will engage in cooking or preparation of food to be served in restaurants, hotels or nursing homes should contact:
- Richmond County Environmental Health
3496 Wrightsboro Road
Augusta, GA 30909
(706) 667-4234
- Columbia County Planning & Zoning Commission
630 Ronald Reagan Drive
Evans, GA 30809
(706) 868-3400
Other categories of business are subject to special permits, licensing and inspection, such as motor transportation, employment agencies, nurseries, public entertainment, securities dealers, financial institutions and real estate.
TAXES
Employment-Employee Taxes: You are required by law to withhold from the wages paid to your employee:
1. Federal income tax
2. State income tax
3. FICA (Social Security insurance)
The Internal Revenue Service provides resources to small businesses upon request:
Internal Revenue Service
2743 Perimeter Parkway
200 Building, Suite 420
Augusta, GA 30909
(800) 829-1040
Workers' compensation insurance: Firms with three or more employees must carry workers' compensation insurance with a licensed insurance company or as a self-insurer.
State Board of Workers' Compensation
1056 Claussen Road
Augusta, GA 30907
(706) 667-4062
State sales tax: Georgia requires you to collect a retail sales tax for Richmond County and Columbia County, plus local option sales taxes. You must apply for a sales tax number, which will be sent to you with instruction for collecting, reporting and remitting these tax monies to the state.
State of Georgia
Sales and Tax Unit
130 Davis Road
Martinez, GA 30907
(706) 651-7600
State unemployment insurance: Employers are required in most cases to pay state unemployment insurance. You must file an initial Employer Status Report form so an official determination can be made regarding your business. The law includes practically all employers. Unemployment insurance tax forms and identification number should be obtained.
This tax on payrolls is payable at the rate of 2.7 percent on the first $8,500 of annual wages that a worker earns in a calendar year. It applies to all businesses. Federal annual tax on Form 940 for the year is 3.5 percent on the first $7,000 for each individual. Against this 3.5 percent, the taxpayer takes a credit of 2.7 percent that he has paid the Georgia Department of Labor. The net insurance must be reported and returns made to:
Georgia Department of Labor
Tax Section
P.O. Box 1524
Augusta, GA 30903
(706) 721-2323
Minimum wages: Obtain regulations regarding the minimum wage law. Even if you don't fall under federal minimum wage law, you are still subject to Georgia minimum wage law requirements.
U.S. Department of Labor
2743 Perimeter Parkway
100 Building, Suite 305
Augusta, GA 30909
(706) 860-6557
Child support enforcement: Employers doing business with seven or more employees in Georgia will be required to report the hiring of any person who resides or works in the state to whom the employer anticipates paying wages. This includes the hiring or return to work of any employee who was laid off, furloughed, separated, granted leave without pay or terminated from employment for a period longer than 30 days.
The purpose of the law and the program is to assist Child Support Enforcement in locating parents who should be, but are not now paying child support, and to enforce compliance with existing income Deduction Orders.
The Georgia New Hire Reporting Program
P.O. Box 34380
Atlanta, GA 30334-0480
(888) 541-0469
FICTITIOUS NAMES/SUNDAY BLUE LAWS
If your business used or will use any name other than your own, you must register under the Fictitious Name Act. Any proper name other than your own is a fictitious name. This, however, does not apply to corporations. Check local regulations regarding Sunday business operation.
- City of Augusta
Clerk of Superior Court
Fifth Floor, City County Building
Augusta, GA 30901
(706) 821-2491
- Columbia County
Clerk of Court
P.O. Box 100
Appling, GA 30802
(706) 541-1139
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