The City of Douglas will begin issuing business license renewals after December 31, 2023. In June 2023, the City Commission voted to amend the Code of Ordinances which changed the date for mailing notices to after December 31st. Occupational Tax/Business License fees are due prior to March 1st.
Before an occupational tax certificate can be issued, Code Enforcement must verify if the business owner and the owner of the property where the business or any other owned property is located, have paid their property tax and/or personal inventory tax to the County. Taxes are delinquent after December 31st. City ordinance states that if a business owner owes the city and/or county any past-due debt, an occupational tax certificate, licenses, or permits cannot be issued.
The ordinance is as follows:
Sec. 10-46. - Additional requirements for issuance.(modified)
- Except as limited by other provisions of this chapter, upon application or renewal for an occupational tax certificate, license or any permit issued by the city, the city marshal or his designee shall not issue the same if the applicant or landowner of the property where the business is located has not paid any delinquent occupation taxes, property taxes, ad valorem taxes or debts owed to the city or the county board of commission. Except for taxes from the immediately preceding year and the person is under a valid payment contract with the Coffee County Tax Commissioner. However, if the applicant or landowner misses and/or fails to make one payment, as agreed in the payment plan/contract, the payment plans shall be null and void and all delinquent debts shall be paid in full within 30 days of the missed payment. If the delinquent debts are not paid in full, within 30 days, the occupational tax certificate, license or any permit shall be revoked.
- If the applicant or landowner owes more than one year of past due taxes, the city marshal or his designee shall not issue an occupational tax certificate, license or any permit. Taxes are considered delinquent after December 31st of each of the year taxes are owed. Any person aggrieved by the denial of a license may, upon written appeal filed with the board of commissioners of the city within ten days, have such denial reviewed by the board of commissioners.
(Code 1993, pt. II, § 22-33; Ord. No. 08232010 , § 1, 8-23-2010; Ord. No. 03272017(1), 3-27-2017 ; Ord. No. 05222023 , 5-22-2023)
For more information regarding occupational tax/business license renewal procedures, please contact the Code Enforcement office at (912)389-3460.