Occupational Taxes

The City of Duluth welcomes your business to our community. Every business in the City must apply for an Occupational Tax Certificate and renew it annually. View the Licensing & Business Regulations Information Packet.

New Commercial business application (in a commercial location).

The fee for new businesses is based on an estimate of gross receipts multiplied by the Tax Class rate. In the first year of business, gross receipts are estimated from date business starts until December 31st. The fee for renewals is based on actual gross receipts from the previous year.

The Occupational Tax Calculation Worksheet is a Microsoft Excel worksheet which will calculate your tax amount due. The maximum amount due for any business is $12,500.

If your business is in your home, a separate application is required. New Residential business application (in a residential location).

The business description table can be referenced to determine applicable Tax Class.

If your business is EXEMPT from paying Occupational Taxes due to non-profit status or multiple sites paying occupation tax to another jurisdiction, please fill out the Exemption Application.

If you have any questions regarding your business, please contact Occupational Tax Officer Patty Hurt at phurt@duluthga.net.

Checklist for submitting Occupational Tax Applications.

Other important information:
Emergency Contact Form
Business Change/Update request
City of Duluth Sign Ordinance
*Waste Services: Duluth has an “EXCLUSIVE” contract for all Waste services with Republic Services. Call 770-867-4367 for commercial service.