Business Registration - FAQ

An Officer is a person the corporation has chosen to be an Officer.  

A Responsible Party is a person who has control or supervision of the collecting of trust taxes, such as sales tax and withholding tax. The Responsible Party may be held liable for certain unpaid taxes of the business.

Yes, if the person is an Officer and has control or supervision of the business’s finances and the collection of taxes.  Therefore, a corporation may select the same person as an Officer and a Responsible Party.

Yes, partnerships may have more than one partner listed as partner and Responsible Party.

With cash basis accounting, revenues are recognized only when the cash is received, and expenses are recognized only when the corresponding payments are made. With accrual basis accounting, revenues are recognized when they are earned (rather than when the cash is received) and expenses are recognized when they are incurred (rather than when the cash is paid).

For example:

Cash Basis Accounting - a company performs work in one year but is not paid for the work until the following year.  The revenue is recognized in the following year.

Accrual Basis Accounting - a company performs work in one year but is not paid for the work until the following year.  The revenue is recognized in the first year, the year the work is performed and not when the payment was received.

You may use the Georgia Tax Center (GTC) to register for Adult Entertainment, Alcohol License, Composite Tax, Corporate Income Tax, Fireworks Excise Tax, International Fuel Tax, Motor Fuel Distributor Tax, Non-Prepaid 911 charge, Prepaid Wireless 911 Charge, Sales and Use tax, State Hotel-Motel Fee, Tobacco License, Withholding Tax, and Withholding Misc. Film.

Read descriptions of common business tax types. 

Contact the Georgia Secretary of State for more information.

Certificates of Good Standing are issued by the Secretary of State.

Occasionally, businesses, utilities, or other entities may ask for a STIN.  This number is located on the Sales Tax certificate of registration.

If your business is not required to file sales and use tax returns and does not have a sales and use tax certificate, contact Taxpayer Services and request a verification of account registration letter.