New Business Applications


STEP 1: View the Licensing & Business Regulations Information Packet for basic information and resources.

STEP 2: Confirm that your business location is within Duluth City limits. Prior to submitting an application, please verify that the physical address of your business is within Duluth city limits. Two different zip codes 30096 and 30097 have Duluth mailing addresses, however, they may not necessarily be located inside the City. Post office boxes can be used for mailing addresses but not business location. For verification, please review the City of Duluth street listing provided on the City website  to confirm your business address status. You only need one Occupational Tax Certificate to conduct business. If you are within city limits, you do not need to get a an Occupational Tax certificate from Gwinnett County.

STEP 3: 
Determine each application that is required for your business.  For Commercial locations: Once you have verified that your location is within City limits, please follow this link, Business Zoning & Use Verification Request,  to verify the proper Zoning and property use for your proposed business. Obtain this approval PRIOR to signing any lease agreements. 

**EFFECTIVE DECEMBER 1st - No new applications for 2022 will be accepted at this time, while we close out 2022 businesses who have not renewed and prepare for the 2023 renewal season.   If you choose to submit an application, and it is 100% complete, we will hold and issue after January 1st.  We will not accept any incomplete applications. For commercial locations, the Business Zoning and Use approval process through Planning & Development is still available to apply for in December.

After you have received a Business Zoning & Use Certificate,

  • Click NEW COMMERCIAL APP for a link to the NEW Commercial OTC, or
  • Click EXEMPT APPLICATION for an EXEMPT OTC (non-profit organizations, churches). 
  • Complete all forms provided.  Print and sign. (Note that some forms require notarization).  Include a copy of Fire Marshal Certificate of Occupancy from Gwinnett Fire Services.  Restaurants/Food service establishments should also apply with the Health Department simultaneously.
Gwinnett Assessor
Personal Property - Business reporting is required.  Email personal.property@gwinnettcounty.com with questions.

Gwinnett Environmental Health
Environmental Health enforces state regulations that regulate food service establishments such as restaurants, mobile food service operations, school and institutional cafeterias, and catering services.

Gwinnett Fire Services
  • Additional information about the Fire Marshal Certificate of Occupancy can be obtained by calling the Gwinnett Fire Plan & Review at 678-518-6000 option 6.
NAICS Business Description  To calculate fees, indicate your NAICS Code which has an associated tax class formula, and use the worksheet below.

2022 Occupational Tax Calculation Worksheet

Home-based business locations do not require Business Zoning & Use approval (but note that some apartment complexes do NOT allow residents to operate home businesses.) Start the application process directly with the Business Office. 

  • Click HOME BUSINESS APPLICATION for a link to the NEW Home Business application. 
  • Complete all forms provided.  Print and sign. (Note that some forms require notarization)  
  • Use NAICS Business Description and Calculation Worksheet links above to classify your business.

STEP 4:

Submit forms in one of the following ways:

  • by mail, or deliver in person to City Hall, 3167 Main St Duluth GA 30096, or
  • Scan/Email  electronic documents to occtax@duluthga.net
STEP 5:
  • If you send electronically, once all paperwork has been approved, you will receive an invoice via email.  You may pay online, in person, or by mail.  If you apply in person, payment will be accepted at time of submission.  You may pay with cash, check or card (fees apply).
  • Your OTC will be mailed or may be picked up in person. 

The processing time  for new business applications is generally 7-10 business days.  However, the annual renewal season for Occupational Tax Certificates runs from January to April of each year and new application processing may be affected by renewal volume during this time. Notary services are available at City Hall and there is no fee for this service.  Documents requiring notarization MUST be signed in the presence of a Notary.  Email any questions to the Occupational Tax Officer at occtax@duluthga.net.