Cobb County is launching a limited-time amnesty period to help businesses operating in unincorporated Cobb come into compliance with county licensing requirements. From December 1 through January 30, individuals and businesses engaged in commerce within unincorporated Cobb County can obtain a 2026 Occupation Tax Certificate (OTC)—commonly known as a business license—without incurring back taxes, penalties, or interest.

The Board of Commissioners approved the amnesty period to support local businesses and ensure that all entities doing business in the county are properly registered. This requirement applies not only to independent businesses but also to county vendors providing goods or services under county contracts.

Who Needs an Occupation Tax Certificate?

Any individual or entity conducting business within unincorporated Cobb County must hold a valid OTC. County vendors are included under this mandate and must obtain the certificate to remain in compliance.

Benefits During the Amnesty Period

Between December 1 and January 30, eligible businesses may:

• Apply for a 2026 OTC

• Become fully compliant without paying past-due taxes, penalties, or interest

After January 30, businesses operating without a required OTC may face back taxes, penalties, and other fees.

Need Assistance?

For questions or guidance related to the OTC requirement or the amnesty process, please contact:

• [email protected]

Cobb County encourages all affected businesses to take advantage of this opportunity and thanks the business community for helping maintain compliance across the county.