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