Barber / Cosmetology Permits & Licenses in Macon, Georgia

Required for all LLCs; annual registration required separately (see below)

All active LLCs must file; online portal required

Renew every 5 years for $25; required if DBA used

Prerequisites: 1,700 hours education OR 3 years experience; pass written/practical exams. Required for barbers.

Prerequisites: 1,000 hours education OR equivalent; exams required.

Prerequisites: 1,650 hours approved education; pass exams.

Must have licensed manager/master cosmetologist/barber on staff; inspected for compliance (sanitation, equipment)

Apply via Georgia Tax Center (GTC); obtain GA Business License if applicable locally

Required if paying wages to employees

Barber and cosmetology services are generally exempt from sales tax in Georgia, but any retail sales of tangible personal property (e.g., hair products, combs) are subject to sales tax. A sales tax certificate is required to collect and remit tax on taxable items. See Georgia DOR Publication 98-7 for exemptions.

Required for all employers in Georgia who pay wages subject to state income tax. Applies regardless of business type. Must register via Georgia Tax Center (GTC).

All employers with one or more employees must register. New employers start with a standard tax rate of 2.7%. Rate adjusts based on claims history.

Applies to all LLCs doing business in Georgia. Must file Form FT-200 even if no tax is due. Effective for tax years beginning after December 31, 2017.

Many Georgia cities and counties impose a business license tax or privilege tax. This example is for Atlanta. Other municipalities (e.g., Savannah, Augusta) have similar requirements. Verify with local county/city revenue office.

While technically a licensing fee, it functions as a regulatory tax for operation. Required for all barber shops and cosmetology salons. Must display license visibly. See Official Code of Georgia Annotated (OCGA) § 43-16-1.

Required for all LLCs, regardless of employee count. Used for federal tax reporting, including income, employment, and excise taxes. Apply online via IRS website.

Required for all businesses; barber shops classified under retail trade

Atlanta businesses exempt if city-licensed; cosmetology under professional services

Barber/cosmetology categorized as personal services

Barber shops typically permitted in C-1/C-2 commercial zones; verify via local zoning map

Barber/cosmetology often restricted or prohibited as home occupation due to client traffic

Required for salon sinks, partitions; cosmetology shops often trigger plumbing review

Max size 1.5x building frontage; illuminated signs extra review

Barber shops typically low hazard but require 2 exits, extinguishers

Specifies max occupancy (barber shops ~1 per 50 sq ft)

Required in most metro counties to reduce false alarms

Mandatory for all employers with three or more employees (full-time or part-time) in Georgia. Sole proprietors without employees are exempt. Coverage must be obtained from a licensed insurer or through the State Accident Fund. Effective: Ongoing requirement under Georgia Workers' Compensation Act (O.C.G.A. § 34-9-2).

Not legally required by the Georgia Secretary of State or Department of Insurance for barbers or cosmetology businesses. However, strongly recommended due to risk of client injury or property damage. Some local municipalities or lease agreements may require proof of coverage. Regulated under Georgia Department of Insurance rules for insurers, but no mandate for this business type.

Not legally required by the Georgia Board of Cosmetology and Barbers or any state agency. However, highly recommended to protect against claims of negligence, hair damage, or allergic reactions. No statutory mandate exists under Georgia law (O.C.G.A. Title 43, Chapter 40).

A $10,000 surety bond is required for all cosmetology or barber salon owners in Georgia, including LLCs. This bond ensures compliance with state laws and regulations. The bond must be issued by a surety company authorized in Georgia. Source: Georgia Department of Public Health, Rule 290-5-1-.06(2)(a).

Required under Georgia law (O.C.G.A. § 40-9-10) for any vehicle used in business operations. Personal auto policies do not cover business use. Minimum liability limits: $25,000 bodily injury per person, $50,000 per accident, $25,000 property damage. Applies to mobile barber services or delivery vehicles.

Not legally required by Georgia for barbers or salons selling hair products. However, if selling retail products (e.g., shampoos, conditioners), business assumes liability for defective or harmful products. While not mandated, coverage is strongly recommended and may be included in general liability policies. Regulated under general product liability laws (O.C.G.A. § 51-1-11).

Only applicable if the barber shop holds a liquor license (e.g., for a lounge area). Most barber shops do not serve alcohol. If alcohol is served, a liquor liability policy is required under Georgia law (O.C.G.A. § 3-3-26). This is rare for standard barber businesses.

Federal workers' comp requirements apply only to federal contractors under the Longshore and Harbor Workers' Compensation Act. Most Georgia barbershops are not federal contractors. State workers' compensation (Georgia) satisfies general federal safety expectations. No separate federal insurance mandate for typical small businesses.

While not required for all sole proprietorships, an EIN is mandatory for LLCs with employees or multiple members. Even single-member LLCs often obtain one for banking and licensing purposes.

A single-member LLC is treated as a disregarded entity and reports income on Schedule C of Form 1040. Multi-member LLCs are treated as partnerships and must file Form 1065. All net earnings are subject to self-employment tax (15.3%) unless the owner is a non-participating member.

Barbershops using chemical products (dyes, disinfectants, perms) must comply with OSHA’s Hazard Communication Standard (29 CFR 1910.1200), including maintaining Safety Data Sheets (SDS), labeling containers, and training employees on chemical hazards.

Barbershops are considered "public accommodations" under Title III of the ADA. Must ensure physical access (e.g., ramps, door widths), accessible restrooms if provided, and service access for individuals with disabilities. New constructions or alterations must meet ADA Standards for Accessible Design.

Hair from barbering contains trace mercury from environmental exposure. The EPA recommends installing mercury traps in floor drains to prevent contamination of wastewater. While not currently enforced federally as a strict mandate, compliance is encouraged under EPA guidance and may be required under state or local law.

Barbershops must avoid deceptive advertising (e.g., false claims about services, pricing, or results). Must disclose material connections (e.g., paid endorsements). Applies to online ads, social media, and promotional offers.

All employers, including barber shop LLCs, must complete Form I-9 to verify identity and employment authorization of each employee. Employers must retain forms for 3 years after hire or 1 year after employment ends, whichever is later.

Barbershops must comply with federal minimum wage ($7.25/hour), overtime (1.5x regular rate after 40 hours/week), and recordkeeping requirements. Tipped employees may be subject to tip credit rules, but barbers are typically paid hourly wages and not classified as tipped employees.

If threshold is met, employers must provide eligible employees up to 12 weeks of unpaid, job-protected leave for qualifying medical or family reasons. Most small barbershops do not meet this threshold.

Barbering and cosmetology are regulated at the state level (Georgia Board of Cosmetology). Federal agencies like the FDA regulate cosmetic products (e.g., hair dyes, shampoos) but do not license practitioners. Businesses must comply with labeling and safety rules for products used.

All licensed barbers and cosmetologists must renew their license every two years. This includes completing required continuing education. Applies to individuals, not the business entity.

All domestic and foreign LLCs registered in Georgia must file an annual registration with the Secretary of State. Must include principal office address, registered agent, and management structure.

4 hours of approved continuing education required every two years, including 2 hours on infection control and 2 hours on safety and sanitation. Must be completed before license renewal.

Barber shops collect sales tax on retail products (e.g., hair care items). Services are generally not taxed in Georgia. Must register with DOR and file returns electronically.

LLC owners taxed as sole proprietors or partners must make quarterly estimated tax payments for self-employment and income taxes.

Required for payroll tax reporting. Even without employees, an EIN is recommended for business banking and tax filing.

Employers must withhold state income tax from employee wages and file Form G-10.

Barber shops must maintain OSHA 300 logs if they have more than 10 employees. Exempt if on partial industry exemption list, but recordkeeping may still apply based on size.

Each licensed barber must display their current license in a visible location at the place of employment.

Many cities and counties require display of a local business license or occupational tax certificate. Check with city hall or county tax commissioner.

Most cities require annual fire safety inspections for commercial establishments. Includes checking exits, fire extinguishers, and electrical safety.

Some counties conduct health inspections focusing on sanitation, sterilization, and cleanliness. Not universal, but common in urban areas.

Licensees must keep certificates of completion for continuing education for at least two years and provide upon request.

Employers must display posters on minimum wage, FLSA, OSHA, and EEO. Available for free download from DOL website.

Includes Georgia Workers' Compensation Notice (Form WC-100) and other state-specific notices. Must be displayed in a conspicuous location.

Employers must file Form UI-2 and pay unemployment tax quarterly. Rate based on experience rating.

Reports withheld federal income tax, Social Security, and Medicare taxes.

Applies even if only one employee was paid.

Required for independent contractors, rent, or other reportable payments.

Must retain exemption certificates for at least 4 years.

Keep employment tax records for at least 4 years. General business records (e.g., tax returns, receipts) for 3 years. OSHA logs for 5 years.