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Delinquent Business License Fees


With nearly every Georgia municipality participating in this program, GMA helps you collect delinquent insurance business license fees owed to you at the end of every year. We contract with Municipal Revenue Services Corporation to help collect and disburse the fees to you. In December 2013, we returned $938,218 to program members.

Delinquent Business License Fees

Georgia law allows cities to collect a fee from any company selling insurance policies to individuals or businesses within your city’s boundaries. Unlike the insurance premiums tax collected by the Insurance Commissioner’s office and distributed to cities on a population formula basis, these license fees are collected by cities.

Our subcontractor, Municipal Revenue Services, Inc. (MRSI), discovers insurance companies with agents selling policies to residents inside your city—including insurance companies located outside the state of Georgia that have agents who sell policies for these companies in your area. Yes, that means we find these often hard to locate companies and collect those fees from them.

Most cities actively collect the current license fees due to the city. We only focus on collecting fees once they become delinquent.

Some benefits of the service include:
  • Saving you time, money, and the hassle of collecting delinquent fees. Our services include all follow up communications with companies.
  • Discovering all companies selling insurance policies to individuals or businesses within your city’s boundaries, including many you might normally miss. Adding those companies to your records helps you bill for collections in subsequent years.
  • Regularly collecting revenue every year that is important for you to secure and use to fund important projects and initiatives.


One half of the total collections are paid to your city every December. The remainder is retained by GMA and MRSI as compensation for delivering the service to you. Fees are based on population, ranging from set fees of $15 - $150 per company.

Every year, about half of the cities using this service receive more money from this program than they pay in GMA membership dues. For the other half, these collections pay at least some portion of their membership dues. As a result, this program alone helps fund all or part of your GMA membership.

Participating Entities

Abbeville LaFayette
Acworth LaGrange
Adairsville Lake City
Adel Lake Park
Adrian Lakeland
Ailey Lavonia
Alamo Lawrenceville
Alapaha Leary
Albany Leesburg
Aldora Lenox
Allenhurst Leslie
Allentown Lexington
Alma Lilburn
Alpharetta Lilly
Alston Lincolnton
Alto Lithonia
Ambrose Locust Grove
Americus Loganville
Andersonville Lone Oak
Arabi Lookout Mountain
Aragon Louisville
Arcade Lovejoy
Argyle Ludowici
Arlington Lula
Ashburn Lumber City
Athens-Clarke County Lumpkin
Attapulgus Luthersville
Auburn Lyerly
Augusta Lyons
Austell Macon-Bibb County
Avalon Madison
Avera Manassas
Avondale Estates Manchester
Baconton Mansfield
Bainbridge Marietta
Baldwin Marshallville
Ball Ground Martin
Barnesville Maxeys
Bartow Maysville
Barwick McCaysville
Baxley McDonough
Berkeley Lake McIntyre
Berlin Meansville
Bethlehem Meigs
Between Menlo
Bishop Metter
Blackshear Midville
Blairsville Midway
Blakely Milan
Bloomingdale Milledgeville
Blue Ridge Millen
Bluffton Milner
Blythe Milton
Bogart Mitchell
Boston Molena
Bostwick Monroe
Bowdon Montezuma
Bowersville Monticello
Bowman Montrose
Braselton Moreland
Braswell Morgan
Bremen Morganton
Brinson Morrow
Bronwood Morven
Brookhaven Moultrie
Brooklet Mount Airy
Brooks Mount Vernon
Broxton Mount Zion
Brunswick Mountain City
Buchanan Mountain Park
Buckhead Nahunta
Buena Vista Nashville
Buford Nelson
Butler Newborn
Byromville Newington
Byron Newnan
Cadwell Newton
Cairo Nicholls
Calhoun Nicholson
Camak Norcross
Camilla Norman Park
Canon North High Shoals
Canton Norwood
Carl Nunez
Carlton Oak Park
Carnesville Oakwood
Carrollton Ochlocknee
Cartersville Ocilla
Cave Spring Odum
Cecil Oglethorpe
Cedartown Oliver
Centerville Omega
Centralhatchee Orchard Hill
Chamblee Oxford
Chatsworth Palmetto
Chattahoochee Hills Parrott
Chauncey Patterson
Chester Pavo
Chickamauga Peachtree City
Clarkesville Peachtree Corners
Clarkston Pearson
Claxton Pelham
Clayton Pembroke
Clermont Pendergrass
Cleveland Perry
Climax Pine Lake
Cobbtown Pine Mountain
Cochran Pinehurst
Cohutta Pineview
Colbert Pitts
Coleman Plains
College Park Plainville
Collins Pooler
Colquitt Port Wentworth
Columbus Portal
Comer Porterdale
Commerce Poulan
Concord Powder Springs
Conyers Pulaski
Coolidge Quitman
Cordele Ranger
Cornelia Ray City
Covington Rayle
Crawford Rebecca
Crawfordville Register
Culloden Remerton
Cumming Rentz
Cusseta-Chattahoochee County Resaca
Cuthbert Rest Haven
Dacula Reynolds
Dahlonega Rhine
Dallas Riceboro
Dalton Richland
Damascus Richmond Hill
Danielsville Riddleville
Danville Rincon
Darien Ringgold
Davisboro Riverdale
Dawson Riverside
Dawsonville Roberta
De Soto Rochelle
Dearing Rockmart
Decatur Rocky Ford
Deepstep Rome
Demorest Roopville
Denton Rossville
Dexter Roswell
Dillard Royston
Doerun Rutledge
Donalsonville Sale City
Dooling Sandersville
Doraville Sandy Springs
Douglas Santa Claus
Douglasville Sardis
Dublin Sasser
Dudley Savannah
Duluth Scotland
DuPont Screven
East Dublin Senoia
East Ellijay Shady Dale
East Point Sharon
Eastman Sharpsburg
Eatonton Shellman
Edgehill Shiloh
Edison Siloam
Elberton Sky Valley
Ellaville Smithville
Ellenton Smyrna
Ellijay Snellville
Emerson Social Circle
Enigma Soperton
Ephesus Sparks
Eton Sparta
Euharlee Springfield
Fairburn St. Marys
Fairmount Stapleton
Fargo Statesboro
Fayetteville Statham
Fitzgerald Stillmore
Flemington Stockbridge
Flovilla Stone Mountain
Flowery Branch Sugar Hill
Folkston Summertown
Forest Park Summerville
Forsyth Sumner
Fort Gaines Sunny Side
Fort Oglethorpe Surrency
Fort Valley Suwanee
Franklin Swainsboro
Franklin Springs Sycamore
Funston Sylvania
Gainesville Sylvester
Garden City Talbotton
Garfield Tallapoosa
Gay Tallulah Falls
Geneva Talmo
Unified Government of Georgetown-Quitman County Tarrytown
Gibson Taylorsville
Gillsville Temple
Girard Tennille
Glennville Thomaston
Glenwood Thomasville
Good Hope Thomson
Gordon Thunderbolt
Graham Tifton
Grantville Tiger
Gray Tignall
Grayson Toccoa
Greensboro Toomsboro
Greenville Trenton
Griffin Trion
Grovetown Tunnel Hill
Gum Branch Turin
Guyton Twin City
Hagan Ty Ty
Hahira Tybee Island
Hamilton Tyrone
Hampton Unadilla
Hapeville Unified Government of Webster County
Haralson Union City
Harlem Union Point
Harrison Uvalda
Hartwell Valdosta
Hawkinsville Varnell
Hazlehurst Vidalia
Helen Vidette
Hephzibah Vienna
Hiawassee Villa Rica
Higgston Waco
Hiltonia Wadley
Hinesville Waleska
Hiram Walnut Grove
Hoboken Walthourville
Hogansville Warm Springs
Holly Springs Warner Robins
Homeland Warrenton
Homer Warwick
Homerville Washington
Hoschton Watkinsville
Hull Waverly Hall
Ideal Waycross
Ila Waynesboro
Iron City West Point
Irwinton Whigham
Ivey White
Jackson White Plains
Jacksonville Whitesburg
Jakin Willacoochee
Jasper Williamson
Jefferson Winder
Jeffersonville Winterville
Jenkinsburg Woodbine
Jersey Woodbury
Jesup Woodland
Johns Creek Woodstock
Jonesboro Woodville
Junction City Woolsey
Kennesaw Wrens
Keysville Wrightsville
Kingsland Yatesville
Kingston Young Harris
Kite Zebulon

Occupation Taxes and Regulatory Fees: Make Them Work for Your City
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This guide is an overview of the current law governing occupation taxes and regulatory fees and should be helpful to municipal officials when implementing occupation tax and regulatory fee ordinances.

For more information on GMA Delinquent License Fees service, you can reach out to:
  • Darin Jenkins at (678) 686-6264
  • Outside Atlanta, call toll-free at (888) 488-4462.
We established this service in 1991 to ensure that cities were collecting any and all revenue from companies selling insurance policies to individuals or businesses within your city’s boundaries. Over the past ten years, our program has returned over $10.5 million to participating cities.