Occupational Tax


The City of Duluth welcomes your business to our community. Every business in the City is required to apply for an Occupational Tax Certificate (OTC) and renew it annually in order to operate in the City limits. City Hall is open to the public. The Business Office hours are Monday - Friday, 8:00AM-4:30PM.

Please refer to the New Business Application Tab or the Occupational Tax Renewal Tab on the left menu bar for further instructions.

**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.

Email questions to the Occupational Tax Officer at occtax@duluthga.net.  Thank you for choosing the City of Duluth for your business location.