A business license is an occupation tax that is assessed and permits the permanent location of a business, trade or profession operating in the City of East Point. The occupation tax is also assessed for out-of-state businesses with no permanent location in Georgia. It is a tax levied by the city for revenue purposes and is not intended for regulatory purposes. Business License Brochure

The Business License & Occupational Tax is computed based on the number of employees (including business owner), annual gross receipts plus a minimum flat tax of $50.00 and an assessment of $75.00 administrative fee. Tax on gross receipts is based on the associated tax class for each $1,000.00 over $10,000.00 in annual gross receipts. The gross receipts calculation is capped at $3 million. There are six (6) tax classes that represent the Standard Industrial Classification (SIC) system for different types of professions. See the sample calculation below: