Occupation Tax

Overview

Each person engaged in any business, trade, profession, or occupation in Augusta-Richmond County, (excluding the City of Hephzibah and the Town of Blythe) shall pay an Occupation Tax for said business, trade, profession, or occupation and shall be issued a Business Tax Certificate.

Criteria

An occupation tax shall be levied upon those businesses and practitioners of professions and occupations with one or more locations or offices in Augusta-Richmond County based upon the following criteria:

Gross receipts of the business or practitioner in combination with the profitability ratio for the type of business, profession, or occupation as measured by nationwide averages derived from statistics, classifications, or other information published by the U.S. Office of Management and Budget, the U.S. Internal Revenue Service, or successor agencies of the United States.

Due & Payable Dates

The occupation tax, together with the applicable administrative and regulatory fee, shall be payable January 1 of each year. If said amounts are not paid within 30 days from the due date, a penalty of 10% of the tax or fee due will be imposed and interest will be charged on the delinquent tax, regulatory fee and/or administrative fee at the rate of 1.5% per month, until paid in full.

Tax Amounts

To view the business tax amounts, exclusive of regulatory fees, for the various gross receipt brackets or ranges by tax class, please view Tax Amounts.