Business License Renewal Application Packet
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2021 Occupation Tax Renewal Notice This notice serves as an official billing notification to explain how to determine your business occupation tax amount. All Occupation Tax renewals are due by March 15, 2021 for the 2021 calendar year. Occupation Tax is determined using a method based on gross receipts. The standard exemption for all businesses is $100,000. Other deductions as described in the City of Roswell Code of Ordinances, Section 10.3.1 may also apply. Additionally, all businesses with 100 or more full-time employees will be assessed a fee of $12 per employee. Gross receipts are the total amount a business received from all sources during its annual accounting period, without subtracting any costs or expenses. Business types are categorized by NAICS (North American Industry Classification System) codes. This code is assigned a profitability index which corresponds with a specific tax rate. The tax rate applied to gross receipts will determine the tax assessment. New for 2021 Businesses will no longer provide an estimate of gross receipts for the upcoming year as the basis for calculating occupation tax. Beginning in 2021, occupation tax will be calculated based upon the prior year’s actual gross receipts. Tax rates for each NAICS code have been updated based upon the latest available profitability information from the Internal Revenue Service (IRS). This may result in a change to your business’s tax class and rate for 2021. 1 2021 Fee Structure Commercial Business The tax due will equal gross receipts, less a $100,000 exemption and any other allowable deductions, multiplied by the tax rate. $100 administrative fee $50 regulatory fee, if applicable (see Professional License Classification) Employee fee of $12 per employee if 100 or more employees Professional License Classification The tax due will be either $400 per practitioner or the gross receipts assessment less a $100,000 exemption. The practitioner/ business may choose their preferred method of calculation. $100 administrative fee will apply only if using gross receipts method. Home-Based Business The tax due will equal gross receipts, less a $100,000 exemption and any other allowable deductions, multiplied by the tax rate. $100 administrative fee Exempt Business No occupation tax is levied on businesses that qualify for exempt status. See City of Roswell Code of Ordinances, Section 10.3.7 for a list of qualifying exemptions. Does your business employ more than 10 employees? If your company has 11 or more W-2 employees who work 35 hours or more per week and withhold payroll taxes, your company is required to submit a Private Employer Affidavit of Compliance Pursuant to O.C.G.A. § 36-60-6(d) with each annual renewal. The form must be current & notarized. We provide free notary services here in our office at City Hall. To obtain an e-verify number, please go to www.uscis.gov/e-verify. To obtain the affidavit form, visit https://www.roswellgov.com/Home/ShowDocument?id=5478 For more information, please reference the Official Code of Georgia Annotated https://law.georgia.gov/legal-resources. If you have questions or need additional information, please contact Business Registration 770-594-6235 or email [email protected]. 2 Schedule of Rates* Find your Tax Class and Tax Rate by locating your Business Type or NAICS below. TAX TAX BUSINESS TYPE NAICS CLASS RATE AGRICULTURE, FORESTRY, HUNTING, AND FISHING 11 E 0.0005 MINING 21 E 0.0005 UTILITIES 22 A 0.0001 CONSTRUCTION 23 C 0.0003 MANUFACTURING 31,32,33 C 0.0003 WHOLESALE AND RETAIL TRADE 42,44,45 B 0.0002 TRANSPORTATION AND WAREHOUSING 48,49 C 0.0003 INFORMATION 51 E 0.0005 FINANCE AND INSURANCE 52 F 0.0006 REAL ESTATE AND RENTAL AND LEASING 53 G 0.0012 PROFESSIONAL, SCIENTIFIC, and TECHNICAL SERVICES 54 F 0.0006 MANAGEMENT OF COMPANIES (HOLDING COMPANIES) 55 G 0.0012 ADMINISTRATIVE AND SUPPORT AND WASTE MANAGEMENT 56 C 0.0003 AND REMEDIATION SERVICES EDUCATIONAL SERVICES 61 E 0.0005 HEALTH CARE AND SOCIAL ASSISTANCE 62 E 0.0005 ARTS, ENTERTAINMENT, AND RECREATION 71 F 0.0006 ACCOMMODATION, FOOD SERVICES, AND DRINKING PLACES 72 C 0.0003 OTHER SERVICES 81 E 0.0005 * Rates effective beginning January 1, 2021 Renewal Instructions Please visit our website at www.roswellpay.com to renew your Occupation Tax using our online portal. This will allow you to walk through the renewal with step-by-step instruction. If you process your renewal online, a copy of the completed form will be sent to the Business Registration Division for review prior to the issuance of your 2021 Occupation Tax Certificate. To make payment by check, money order, or cashier’s check, please mail the completed Renewal Application, with payment for the total amount due, by March 15, 2021 payable to: City of Roswell, 38 Hill Street, Suite 210, Roswell, GA 30075. Please include a current copy of any applicable State Licenses, Certificates, or required affidavits with the renewal application. Failure to receive or postmark by March 15, 2021 will incur a one-time penalty fee in the amount of ten percent (10%). Payments can be made in person at City Hall with cash, check or any major credit card to avoid paying any service fees charged by a third party company. In-person assistance is available by appointment, 770-594-6235. 3 2021 Occupation Tax Renewal Application - Part 1 Business Mailing Name and Address Business Location Name and Address Business Name Business Name Contact Contact Mail Address Business Address Mail Address 2 Business Address 2 Mail City, Mail State Mail Zip City, State Zip 1) Has mailing address changed? YES | NO If yes, enter new address here, __________________________________________________________________________________________ NEW MAILING ADDRESS CITY STATE ZIP 2) Has business location changed? YES | NO If yes, you must complete a Change of Information Form. Please visit www.roswellgov.com/BusinessRegistration 3) Has business ownership changed? YES | NO If yes, you must complete a new business application. Please visit www.roswellgov.com/BusinessRegistration 4) Does the State of Georgia regulate your business? YES | NO 5) Is your business an adult entertainment establishment or will it offer any form of adult entertainment? YES | NO 6) Has the business ever been denied from operating or had rights to operate revoked or suspended in any state? YES | NO 7) Have you or your partner, stockholder or local manager (if a corporation) ever been convicted of a felony? YES | NO 8) Number of employees (including owners) ______. If more than 10 employees, attach a notarized copy of the Private Employer Affidavit of Compliance Pursuant to O.C.G.A. § 36‐60‐6(d) Easy ways to renew: File and pay with credit card online at www.roswellpay.com . Email renewal form to [email protected] and call to pay with credit card at 770-594-6235. Mail renewal form with check or money order to City of Roswell 38 Hill St., Suite 210 Roswell, GA 30075 Failure to submit renewal (Parts 1 & 2) with payment before March 15, 2021 will result in a one-time penalty in the amount of ten percent (10%). 4 2021 Calculation Worksheet for Business Occupation Tax Certificate - Part 2 Business Name: ____________________________________ Account ID: ____________ NAICS Code: ____________ 2020 Tax Class: _________ 2020 Tax Rate: _________ 2021 Tax Class: _________ 2021 Tax Rate: _________ State Licensed Professionals electing to pay a flat fee of $400 per practitioner, please complete Step 5 only and submit with payment and copy of unexpired State Professional License for each practitioner. EXEMPT Accounts, please complete Step 5 only and email or mail signed Renewal Application. Step 1 Step 4 Previous Year Calculations 2020 2021 Renewal Calculation 2021 A Actual Gross Receipts for 2020 I 2021 Occupation Tax (Line H) 1. Sales, Use or Excise Taxes J 2020 Tax Adjustment (Line G) If you have more than 99 full‐time 2. Inter‐Organizational Sales K employees, add $12.00 per employee 3. Payments to Sub Contractors L Regulatory Fee Add $50.00 (if applicable) $50.00 4. Out of State Sales M Administrative Fee Add $100.00 $100.00 5. Sales Returns and Allowances Sub Total (Add lines I through M) Late Renewal Penalty (10% of Sub Total) 6. Total Deductions (add 1. through 5.) after March 15, 2021 Subtract Deductions from Actual Gross B Previous Balance/Credit Receipts (A ‐ 6) C Standard Exemption $100,000.00 Grand Total 2020 Actual Taxable Gross Receipts D (B – C) Enter 0 if negative number Step 2 Step 5 2020 Tax Adjustment Number of Employees: _______________ E 2020 Estimated Taxable Gross Receipts I hereby certify, under penalty of perjury, that statements 2020 Gross Receipts Adjustment F made herein are, to the best of my knowledge, true and (D – E +/‐) correct 2020 Tax Adjustment G (Line F x 2020 Tax Rate) ____________________________________________ Step 3 Print Name & Title of Individual Authorized to complete the return. 2021 Occupation Tax ________________________ ______________________________ Signature Date 2021 Occupation Tax H (Line D x 2021 Tax Rate) __________________ ______________________________ Phone Number Email 5 .