DEPART MENT OF PLANNING SUSTAINABILITY
FILING REQUIRMENTS AND DUE DATES . DeKalb County Business and Occupational Tax Consists of four parts: (1) Base administrative fee $75.00; (2) Minimum gross receipts tax $50.00; (3) Business tax on gross receipts over $20,000; and (4) Employee fee per worker including the owner/operator, and anyone working in the business. 1. Due Dates FILING. 2
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