Alcoholic Beverage License

The Cobb County Business License Office is open Monday thru Friday, 8:00AM - 5:00PM. We take our last payment at 4:30PM.

You may reach us by calling 770-528-8410.

Any individual, partnership, corporation or entity which engages in the sale of alcohol with the objective of gain, profit, benefit, or advantage in the unincorporated area of Cobb County must obtain a Cobb County Alcoholic Beverage License for each of its locations in Cobb County prior to engaging in these activities.

A Cobb County Business License pertains to business activity only in unincorporated Cobb County, not within city limits. Mailing addresses are not always indicative of the jurisdiction where licenses should be obtained. Contact the specific city or the Cobb County Business License Division at (770) 528-8410 for assistance in determining the jurisdiction where the license should be obtained.

An application must also be filed with the Georgia Department of Revenue Alcohol Unit to obtain a State Alcoholic Beverage License. A state license cannot be processed until the county Alcoholic Beverage License has been obtained.

All businesses with a county Alcoholic Beverage License, pouring and package, are required to pay an annual Federal Special Tax to the Bureau of Alcohol, Tobacco, and Firearms.

*New applications within 600 feet of a church, school, park ,or library or 300 feet of a private residence must be approved by the License Review Board and Board of Commissioners which will take 12-16 weeks.

To apply for a Cobb County Alcoholic Beverage License, you may download an application and schedule a mandatory appointment. Only completed applications will be accepted.

Alcoholic Beverage License Information

Applications are accepted by appointment only.

Cobb County Business License Division
1150 Powder Springs Rd. Suite 400
Marietta, GA 30064
(770) 528-8410

Applications and payments accepted from 8:00 a.m. to 4:00 p.m. Monday through Friday

To schedule an Appointment:

Regulated Licensing
(770) 528-8691
Alcohol@cobbcounty.org

No Alcoholic Beverage License applications will be accepted after 4:00 p.m. Appointments are required. The application and all attachments must be legibly printed in black or blue ink.

Licensee/Substitute Licensee must be at least 25 years of age.

The application includes:

• Alcoholic Beverage License Application
• One secure and verifiable document (a driver's license or passport)
• Additional attachments, typed or legibly printed in black ink

Notice:

• Licensee and spouse must be at least 25 years of age
• Licensee and spouse must be a United States Citizen or a permanent resident of the United States
• Licensee must be a resident of the State of Georgia

Additional Required Documents:

• Two 2"x2" photographs of each licensee and stockholder with 20% or more shares submitting personal statements.
• Each application must have consent forms for the licensee and licensee's spouse, and each stockholder and their spousewith 20% or more shares.
• Copy of permanent residence card or naturalization certificate must be provided by the Licensee(s), stockholders with 20% or more ownership, and their spouses, if applicable
• Copy of incorporation papers, purchase agreements, leases, contracts, and lease assignments, if applicable
• Seven-year driving history of each licensee and stockholder with 20% or more shares submitting personal statements
  • Must be a complete seven year driver's history regardless of state(s) of issuance, must bear a date of less than 30 days old

  For a location that does not currently have an Alcoholic Beverage License:

  • 6 copies of plats of the proposed site must be completed by a certified surveyor and submitted with the application.
  • The Alcoholic Beverage License Application, page 14, and one plat survey must be signed by the Zoning Division indicating the zoning designation of the location.
  • Plans approved by the Zoning and Development and Inspections Divisions as well as drawings and renderings of the interior of the building which show the seating capacity and kitchen facilities of a new or existing building.
  • Any stipulations must be obtained from the Zoning Division and submitted with the completed application

  Each application for a location, which has not previously been occupied for any type of business purpose or for which there is to be new construction, must also include a copy of a site plan approved by all departments in the plan review process. This plan may be obtained through the Site Plan Review Section of the Development and Inspections Division.

  If the establishment is applying for a Sunday Sales Pouring Permit, a separate affidavit signed by a Certified Public Accountant (CPA) indicating the percentage of food and alcohol sales expected in a 12-month period must be submitted. The CPA's signature must be notarized.

  For Liquor Package Applications:

  • Drawings or snapshots of the facility and location must be submitted.
  • All Liquor Package establishments must comply with the architectural requirements specified in the Cobb County Code of Ordinances Section 6-129.
  OBTAINING A NEW Alcohol License: Checklist
  1. New Applicants:
     1. LLC or INC businesses must register with the Georgia Secretary of State and supply receipt or certificate with their application packet.
     2. Sole Proprietor businesses my advance to step 2.
        
     1. Mailing addresses are not always indicative of the jurisdiction where licenses should be obtained. Contact the specific city or the Cobb County Business License Office at 770-528-8410 for assistance in determining the jurisdiction where the license should be obtained.
        
     1. Applications and affidavits are available online here.
     2. The required forms are also available at the Business License Office located at 1150 Powder Springs Street, Suite 400, Marietta, GA 30064. (Far right side of building)
        
     1. The application and affidavits include:
        1. Alcoholic Beverage License application
        2. Citizenship affidavit
        3. Employer affidavit
        4. E-verify number (if applicable)
           
        1. Appointments for new Alcoholic Beverage Licenses are required. Applications are accepted by appointment only; call 770-528-8691 to schedule your appointment.
           
        1. The Zoning Department will verify if the business activity may be conducted at the designated address. The Zoning Division is located in the same building as the Business License Office, 1150 Powder Springs Street, Suite 400 in Marietta, GA 30064. (Far right side of building)
           
        1. Applications are accepted by appointment online.
        2. All new applications must be submitted in-person at the Main Business License Office located at 1150 Powder Springs Street, Suite 400 in Marietta, GA 30064. (Far right side of building)

        Summary of Alcoholic Beverage Regulations

        Age and Identification

        Legal Age to Consume Alcohol: 21

        Legal Age to Serve/Sell Alcohol in any other establishment i.e. grocery store, drug store, convenience store, restaurant, etc. : 18*

        * Except in supermarket & drug store where a sales clerk can be sixteen under the supervision of a permitted manager.

        Only Acceptable Forms of Identification:

        • Any State Driver's License
        • Military Identification
        • Passport
        • State-Issued Identification Card
        Business Hours

        On-premises Establishment

        Monday through Friday, 6 a.m. until 2 a.m.
        Saturday 8 a.m. until 2:55 a.m. Sunday
        Sunday (with Sunday Sales Pouring License) 11:00 am to midnight.

        Retail Stores Liquor (off-premises)

        Monday through Saturday, 8 a.m. until 11:45 p.m.
        Sunday (with Sunday Sales Package License) 11:30 a.m. until 11:30 p.m.

        Beer and Wine Retail Stores (off-premises)

        Monday through Friday, 6:00 a.m. until 2:00 a.m.
        Saturday 6 a.m. until midnight

        ID Confiscation

        Licensee may confiscate false IDs if they report the confiscation to the Cobb County Police Department.

        Underage Persons
        1. It is unlawful for anyone under 21 to misrepresent their age to purchase alcohol.
        2. It is unlawful for anyone under 18 to misrepresent their age to gain employment in an establishment that sells alcoholic beverages.
        3. It is unlawful to serve or sell alcoholic beverages to anyone under the age of 21.
        Admittance of Underage Persons

        Underage persons are authorized in restaurants and off-premise establishments except in liquor package establishments.

        Cobb County Alcohol Server's Permit

        Persons required to obtain a Cobb County Alcohol Server's Permit:

        • All employees of liquor package stores
        • All employees of businesses with a pouring license
        • All employees of convenience stores

        Alcohol server/work permits are issued by the Permit and Regulatory Services Unit of the Cobb County Police Department. Georgia and Cobb County currently do not regulate server training, nor does the state or Cobb County provide a training program.

        Cobb County Police Department Permits Office Information:

        Location: 545 S. Fairground St., Marietta, GA

        Phone: (770) 499-3932

        Regulation of Non-Alcohol Beer and Wine

        Georgia and Cobb County treat non-alcohol beer and wine the same as any other alcoholic beverage.

        License Liability

        The penalties for serving or selling alcohol to a minor or someone who is already intoxicated vary from case to case depending on the number of previous offenses and the circumstances for the citation.

        Suspension or Revocation Of Alcoholic Beverage Work Permit

        When an individual with an alcohol permit is charged with selling, furnishing, or allowing an underage person to possess an alcoholic beverage, in addition to criminal charges, a hearing will be scheduled before the License Review Board where the permit may suspended or revoked.

        Summary of Happy Hour Laws for Unincorporated Cobb County

        Prices shall not vary from hour to hour within a single day. Drink prices must be effective for not less than a 24-hour period beginning at 12:01 a.m. and ending at midnight.

        Additional Regulations

        The following are NOT Allowed:

        1. Offer or deliver free alcoholic beverages.
           • Deliver more than two alcoholic beverages to one person at one time.
           • Allow any person to possess more than two alcoholic beverages at one time.
        2. Sell, offer, or deliver to any person or group alcoholic beverages for a price less than regularly charged during the same 24-hour period.
        3. Sell, offer, or deliver to any person or group, two or more, or unlimited amounts of alcoholic beverages during a set period of time at a fixed price.
        4. Sell, offer, or deliver to any person or group, alcoholic beverages, at prices less than those charged the general public.
        5. Sell, offer, or deliver a pitcher or carafe of an alcoholic beverage except to two or more persons at one time.
        6. Increase volume of alcohol contained in a drink without increasing proportionately the price regularly charged during the same 24-hour period.
        7. Alcoholic beverage contest or contest involving or promoting the drinking of alcoholic beverages or the authorizing of alcoholic beverages as a prize.
        8. Sell, offer, or deliver two alcoholic beverages for the price of one.
        9. Require or encourage the purchase of second or subsequent alcoholic beverages at the same time as another beverage is purchased.
        10. Allow alcoholic beverages to be removed from premises. Premises include the entire area under supervision, management or control of licensee. Premises do not include parking lot. Cobb County does not issue permits for businesses to sell alcoholic beverages outside of their premises, i.e. parking lot.
        11. Advertise or promotion of any of the above.

        Taxes and Fees

        Occupation Tax & Regulatory Fees

        The Occupation Tax for the operation of a business with an Alcoholic Beverage License is contingent on the projected gross revenue from all revenue sources of the business for 12 months. In addition, flat non-prorated regulatory fees for liquor, beer, or wine are as follows:

        • Liquor Pouring: $5,000
        • Wine Pouring: $600
        • Liquor Package: $5,000
        • Wine Package: $600
        • Beer Pouring: $600
        • Sunday Sales Pouring: $1,000
        • Beer Package: $600
        • Sunday Sales Package: $500
        • Catering: $2000
        • Corkage: $100
        Sales Tax, Federal Tax, State Tax, County Tax, and Alcohol Tax

        Sales Taxes

        Businesses are required to collect sales taxes on the retail sale of merchandise, the rental of certain items, and for certain services. Contact the Georgia Department of Revenue to obtain a sales tax number.

        Federal Tax

        Businesses are required to obtain a federal employers tax identification number to report income and to submit federal payroll taxes.

        State Tax

        Information pertaining to preparation of tax returns for state income taxes may be obtained by contacting the Georgia Department of Revenue.

        County Tax

        All real and personal property taxes owed to Cobb County must be paid prior to the issuance or renewal of a business registration certificate. Questions regarding real property taxes or personal property taxes should be directed to the Tax Commissioner’s Office.

        Alcohol Taxes

        Additional taxes which are to be paid to the Business License Division include a 3% per drink tax on liquor drinks served at retail pouring establishments, a wholesaler’s tax on beer, wine, liquor to be paid by licensed wholesalers. The 3% drink tax is calculated on “spirituous” liquor sales only and is due by the 20th day of each month for the previous month’s sales.

        A 3% commission is allowed for returns filed in a timely manner. If the return is not filed by the 20th of each month, interest accrues at the rate of one percent per month. Penalties are calculated at 10% per month. A 25% penalty will be assessed for fraud or intent to evade.

        It is the taxpayer’s responsibility to obtain the appropriate form from the Business License Division to submit all business related taxes.

        All businesses with a county Alcoholic Beverage License, pouring and package, are required to pay an annual Federal Special Tax to the U.S. Treasury's Alcohol and Tobacco Tax and Trade Bureau (TTB).

        Alcoholic Beverage License Renewals

        Important Information

        Alcoholic Beverage Licenses are NOT transferable.

        A completed Alcoholic Beverage License Renewal Packet must be received in our office prior to December 31st. Postmark is not sufficient. The Occupation Tax is determined by annual gross receipts. A renewal notice will be sent to the current mailing address on file. If the mailing address for the business changes without the Business License Division being notified, the business will not receive a renewal notice. The Alcoholic Beverage License must be renewed prior to its expiration despite a renewal notice not being received.

        HOLIDAYS MAY AFFECT OFFICE HOURS.

        Payment must be received via certified funds or business check with the completed renewal packet, made payable to the Cobb County Business License Division.

        Incomplete renewal packets will not be processed.

        Effective January 1, penalties will be assessed on all delinquent renewals at the rate of 10 percent per month of the Alcoholic Beverage License/Regulatory fee.

        Effective February 1, interest is assessed at 1.5 percent per month of the occupation tax.

        Supporting documentation for annual gross receipts must be submitted with the renewal application. Acceptable reports include, but are not limited to:

        1. In-house sales reports
        2. Profit and loss statements
        3. Affidavit from an accountant (required of pouring/on-premise consumption)

        For Sunday Sales Pouring Permits, an affidavit indicating actual food and alcohol sales for the past 12 months must be submitted.

        Renewals may be submitted in-person and via FedEx/UPS at:

        Cobb County Business License Office
        1150 Powder Springs Street, Suite 400,
        Marietta, GA 30064

        Mailed to: must be received by December 31. Postmark date is not sufficient.

        Cobb County Business License Office
        P.O. Box 649
        Marietta, GA 30061
        For delivery receipt, renewal must be send via USPS certified mail

        Notice:

        Cash register receipts, customer tickets, daily, weekly or monthly sales summaries and any other documentation pertinent to actual sales must be kept for a minimum of three years for audit purposes.

        Alcoholic Beverage License Renewal Checklist

        RENEWAL DEADLINE: All Business License/Occupation Tax Certificates expire on December 31st of every year. Renew by mail or in-person by January 30 to avoid late fees and assessed penalties.

        LATE FEES: Add interest of 1.5% per month of the tax amount owed beginning February 1st. Add penalty of 10% of the tax amount owed if not paid by April 1st. The Occupation Tax is determined by annual gross receipts.

        The Business License Division reserves the right to request any additional information or documentation.

        1. Receive renewal form.
           1. Renewal packets are sent to the mailing address on file with the Business License Office.
           2. The renewal packet MUST be completely filled out and sign by the licensee on file.
           3. Required forms include:
              1. Renewal form
              2. Citizenship affidavit
                 1. Must be notarized, free notaries are available in-person at the Business License Office located at the Business License Office located at 1150 Powder Springs Street, Suite 400, Marietta, GA 30064. (Far right side of building)
                 1. Must be notarized, free notaries are available in-person at the Business License Office located at the Business License Office located at 1150 Powder Springs Street, Suite 400, Marietta, GA 30064. (Far right side of building)
                 1. Payments accepted: Business Check and Certified Funds
                 2. Make checks payable to Cobb County Business License Division. Certificate/License Number must be written on Check.
                    
                 1. By Mail: completed renewal packets may be mailed to the Business License Office in envelope provided to: P.O. Box 649 Marietta, GA 30061-0649
                 2. In-Person: forms and payment may be submitted in-person at the Business License Office located at the Business License Office located at 1150 Powder Springs Street, Suite 400, Marietta, GA 30064. (Far right side of building)

                 Alcoholic Beverage Business Changes

                 Change of Ownership

                 Alcoholic Beverage Licenses are not transferable.

                 If a business changes ownership, the purchaser must submit:

                 1. Change of Ownership Application,
                 2. One secure and verifiable document (a driver's license or passport)

                 Notice:

                 • Licensee and spouse must be at least 25 years of age
                 • Licensee and spouse must be a United States Citizen or a permanent resident of the United States
                 • Licensee must be a resident of the State of Georgia

                 Additional Required Documents:

                 • Two 2"x2" photographs of each licensee and stockholder with 20% or more shares submitting personal statements.
                 • Each application must have consent forms for the licensee and licensee's spouse, and each stockholder and their spouse with 20% or more shares.
                 • Copy of permanent residence card or naturalization certificate must be provided by the Licensee(s), stockholders with 20% or more ownership, and their spouses, if applicable
                 • Copy of incorporation papers, purchase agreements, leases, contracts, and lease assignments, if applicable
                 • Seven-year driving history of each licensee and stockholder with 20% or more shares submitting personal statements
                   • Must be a complete seven year driver's history regardless of state(s) of issuance, must bear a date of less than 30 days old

                   A completed application must be submitted to the Business License Division prior to assuming ownership of the business. The purchaser must submit an executed bill of sale. A change of ownership is defined as the addition of a partner or stockholder.

                   If a partner or stockholder withdraws, and they are not the current licensee listed on the license and no other changes are made, a new application need not be submitted.

                   If the partner, owner, or stockholder who withdraws is the “named licensee,” a new licensee is required and a Change of Licensee Application must be submitted.

                   On a change of ownership, new fees must be paid and are not pro-rated. The application fee for a change of ownership is $300 in addition to a new Alcoholic Beverage Business License fee and Occupation Tax.

                   Regulatory Fees and Occupation Taxes are not pro-rated.

                   To apply for a Cobb County Alcoholic Beverage License, you may download an application and schedule a mandatory appointment by calling (770) 528-2186. Only completed applications will be accepted.

                   Change of Licensee

                   Alcoholic Beverage Licenses are not transferable.

                   If there is a change of licensee, the business shall submit:

                   1. Change of Licensee Application
                   2. One secure and verifiable document (a driver's license or passport)
                   • Licensee and spouse must be at least 25 years of age
                   • Licensee and spouse must be a United States Citizen or a permanent resident of the United States
                   • Licensee must be a resident of the State of Georgia

                   Additional Required Documents:

                   • Two 2"x2" photographs of each licensee and stockholder with 20% or more shares submitting personal statements.
                   • Each application must have consent forms for the licensee and licensee's spouse, and each stockholder and their spouse with 20% or more shares.
                   • Copy of permanent residence card or naturalization certificate must be provided by the Licensee(s), stockholders with 20% or more ownership, and their spouses, if applicable
                   • Copy of incorporation papers, purchase agreements, leases, contracts, and lease assignments, if applicable
                   • Seven-year driving history of each licensee and stockholder with 20% or more shares submitting personal statements
                     • Must be a complete seven year driver's history regardless of state(s) of issuance, must bear a date of less than 30 days old

                     A Change of Licensee Application must be filed whenever the named licensee is no longer in a managing capacity over the licensed location. Managing capacity is defined in Section 6- 92 (f) of the Cobb County Code of Ordinances.

                     A $300 application fee will be charged for a change of licensee.

                     To apply for a Cobb County Alcoholic Beverage License, you may download an application and schedule a mandatory appointment by calling (770) 528-2186. Only completed applications will be accepted.

                     Change of Location

                     Licenses are void if sole proprietor/entity selling or serving alcohol changes business location.

                     When a business location changes, a new application with surveys, lease etc. must be submitted prior to the move and approved by the Business License Division Manager. See the Obtaining a New Alcoholic Beverage License section above, download a new application, or call the Regulated Business Licence Office at (770) 528-2186 for more information.

                     Closing of Business

                     If business in Cobb County is terminated, the Business License Division must be notified in writing. The Alcoholic Beverage License must be surrendered to the Business License Division.

                     Jessica Guinn, Director
                     1150 Powder Springs St, Ste 400
                     Marietta, GA 30064
                     comdev@cobbcounty.org

                     Mailing Address
                     P.O. Box 649
                     Marietta, GA 30061

                     Office Hours
                     Monday - Friday
                     8:00am - 5:00pm