Occupational Tax Certificates

Who needs an Occupational Tax Certificate?

Any person or entity engaged in any business, trade, profession, or occupation in the City shall be required to pay an occupation tax for the business, trade, profession, or occupation. These certificates must be renewed annually and the applications are available at the bottom of this page.

NOTE:  Beginning in 2022, any business pursuing an Occupational Tax Certificate will be reviewed by the Harlem Fire Marshal for compliance with state life safety codes. Also, the Columbia County Water Utility will evaluate the proposed business location to determine the need for backflow preventers and also oil & grease separators.

What types of businesses are permitted?

The City of Harlem Planning and Zoning Code permits many types of businesses by right throughout the five commercial zoning classifications. There are additional businesses that are permitted as Conditional Uses which must be approved by the Planning & Zoning Commission and City Council in both commercial and residential zoning classifications. A complete listing of permitted and conditional use businesses is available in the Harlem, GA Code of Ordinances, Part III, Chapter 108, Article II, Section 108-45. Please contact the Planning & Zoning Department at 706-556-0043 for further information. 

What if I want to work from home?

Certain businesses, trades, professions, and occupations are permitted as home businesses with the overall intent of protecting residential neighborhoods from business uses that would detract from the peace and quiet of the area. A full list of permitted businesses and guidelines is available at the bottom of this page. Please note that a home business use carries an additional one-time fee of $25.

What types of permits are needed?

A sign permit will be required for signage at your businesses location. 

A building permit will be required for renovations to the structure, additions, and new construction. For more information please visit our Development Page.

I want to sell alcohol at my business. What do I need to do?

An alcohol license is required before being able to sell beer, wine, and liquor by the drink or package beer and wine. For more information on that process, please see Part II, Chapter 4 of the Code.