Yoga Studio Permit Requirements in Atlanta, GA

1. EIN (Employer Identification Number)

   Required if you have employees or operate as an LLC/corporation. Free from the IRS.

   Official government source

   Free·Immediate (online application)

   Free

   Immediate (online application)

1. Georgia Business Registration (Secretary of State)

   LLCs and corporations must register with the Georgia Secretary of State Corporations Division. Sole proprietors using a trade name file the trade name with the Clerk of Superior Court of Fulton County.

   Official government source

   $110 to file Articles of Organization (LLC) or Articles of Incorporation (corporation) - a $100 filing fee plus a $10 service charge, the same online or on paper - effective September 6, 2025. Every LLC and corporation then owes a $60 annual registration, due April 1 each year. Source: Georgia Secretary of State Corporations Division Filing Fees Schedule.·7-10 business days for online filings; about 15 business days for paper filings. Optional expedited review costs $120 (two business days), $275 (same day), or $1,200 (one hour) on top of the filing fee.

   $110 to file Articles of Organization (LLC) or Articles of Incorporation (corporation) - a $100 filing fee plus a $10 service charge, the same online or on paper - effective September 6, 2025. Every LLC and corporation then owes a $60 annual registration, due April 1 each year. Source: Georgia Secretary of State Corporations Division Filing Fees Schedule.

   7-10 business days for online filings; about 15 business days for paper filings. Optional expedited review costs $120 (two business days), $275 (same day), or $1,200 (one hour) on top of the filing fee.

2. Georgia Sales Tax Registration (GTC)

   Required if selling taxable retail merchandise (yoga mats, props, apparel). Register through the Georgia Tax Center. Yoga instruction services are generally exempt from sales tax in Georgia.

   Official government source

   Free·Immediate (online)

   Free

   Immediate (online)

1. City of Atlanta Occupation Tax Certificate

   All businesses operating in Atlanta must obtain an Occupation Tax Certificate from the City of Atlanta Department of Finance. This is the primary local business license. Annual renewal is required. The fee is based on number of employees or gross receipts.

   Official government source

   For tax year 2026: $191 annual registration fee + $50 flat tax + $25 per employee (first employee exempt) + a gross-receipts tax of (gross receipts - $10,000) / $1,000 x the NAICS tax-class rate. The registration fee was $75 for tax year 2025 and prior. Source: Atlanta Municipal Code Sec. 30-62 / Office of Revenue fee page.·2–4 weeks

   For tax year 2026: $191 annual registration fee + $50 flat tax + $25 per employee (first employee exempt) + a gross-receipts tax of (gross receipts - $10,000) / $1,000 x the NAICS tax-class rate. The registration fee was $75 for tax year 2025 and prior. Source: Atlanta Municipal Code Sec. 30-62 / Office of Revenue fee page.

   2–4 weeks

2. Atlanta Certificate of Occupancy

   A Certificate of Occupancy is required for any commercial location in Atlanta. Yoga studios serving 50 or more persons are classified as assembly occupancy (Group A-3), requiring specific egress, restroom, and fire safety compliance. Apply through Atlanta's Office of Buildings.

   Official government source

   $100–$500·3–6 weeks

   $100–$500

   3–6 weeks

3. Atlanta Fire Marshal Inspection

   Assembly occupancies require inspection by Atlanta Fire Rescue to verify compliance with fire codes, emergency exits, and occupant load limits.

   Official government source

   $0–$200·1–3 weeks

   $0–$200

   1–3 weeks

Official Sources

• City of Atlanta — Occupation Tax Certificate
• Georgia Secretary of State — Business Registration
• Georgia Tax Center

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