Tattoo / Piercing Permits & Licenses in Savannah, Georgia

Tattoo and piercing services are generally not subject to sales tax in Georgia because they are considered services, not tangible goods. However, retail sales of items such as aftercare products, clothing, or jewelry require sales tax collection and remittance. Registration is mandatory if selling taxable goods.

Required for all employers in Georgia who withhold wages. Applies to tattoo/piercing studios with hired artists or staff. Must register via Georgia Tax Center (GTC).

Applies to all employers with one or more employees. Rate varies by experience rating (0.3% to 7.8% on first $9,500 of wages in 2024).

All LLCs in Georgia are subject to the net worth tax (a form of franchise tax). Due annually. First return filed with Secretary of State upon formation, then annually via Georgia Tax Center.

Many Georgia cities impose a business license or privilege tax. This example reflects Atlanta’s requirements. Other cities (e.g., Savannah, Augusta) have similar taxes. Verify with local county or city revenue office.

Employers must file Form G-1 (Withholding Tax Return) electronically via Georgia Tax Center. Frequency determined by annual withholding volume.

Tattoo and piercing services are not taxable, but retail sales are. Filing frequency based on average monthly tax liability. Must file electronically via Georgia Tax Center.

Employers must file Form UI-2 (Employer’s Quarterly Report) and pay tax on first $9,500 of each employee’s wages. Rate varies by employer experience rating.

LLCs must file Form FR-500 annually. Due even if no activity. Filed via Georgia Tax Center.

Most Georgia cities require annual renewal of business tax certificates. Fees and deadlines vary. Confirm with local jurisdiction (e.g., county tax commissioner or city clerk).

All businesses selling services/tangible goods. Fee based on revenue tiers.

Mandatory for all LLCs. Annual registration required separately (see below).

Applies to all LLCs. Online renewal via eCorp portal.

Required for each person performing tattoos. Prerequisites: 18+, bloodborne pathogen training, county health inspection approval.

Required for each person performing piercings. Prerequisites: 18+, bloodborne pathogen training, county health inspection approval.

Studio must pass county health dept. inspection. All artists/piercers must be licensed.

Required if using assumed/DBA name. Renewed with annual registration.

Not legally required, but strongly recommended if selling physical products (e.g., aftercare ointments, apparel, jewelry). Covers claims related to defective or harmful products. General liability policies often include limited product liability coverage.

Only applicable if the tattoo/piercing studio holds a liquor license and serves alcohol. Georgia requires dram shop liability coverage if alcohol is sold or served. Most tattoo studios do not serve alcohol, so this is typically not applicable.

All LLCs with employees must obtain an EIN. Even single-member LLCs without employees may need an EIN if they elect corporate taxation. Tattoos and piercings involve taxable services and recordkeeping.

LLCs are pass-through entities unless electing corporate taxation. Owners must pay self-employment tax (15.3%) on net earnings via Schedule SE. Income reported on Form 1040 with Schedule C. Applies to all LLCs earning income.

All Georgia counties require a business license for tattoo/piercing operations; tattoo studios classified as personal services. Applicant must specify exact county/city for precise fees (e.g., Fulton County Code Sec. 30-3).

Cities like Atlanta, Savannah require separate city license in addition to county. Fees gross receipts-based.

Tattoo/piercing often restricted to commercial (C-1/C-2) or mixed-use zones. Requires zoning verification letter/certificate from local planning dept.

Issued by local county health dept after plan review, inspection per GA Rule 511-9-6-.03. Includes sterilization, infection control standards.

Required for plumbing/electrical changes common in tattoo studios. Local building dept enforces Intl. Building Code.

Local fire marshal inspects for exits, extinguishers, hazardous materials (inks). Certificate of occupancy tied to fire approval.

Confirms zoning, building, fire, health compliance. Change from retail to body art often triggers new CO.

Regulated by local sign ordinance (size, illumination, setback requirements).

Required per NFPA 72 and local fire code for commercial occupancies.

Rarely permitted for body art due to health/traffic/nuisance issues; most codes prohibit.

Mandatory for employers with three or more employees (full-time, part-time, or temporary) in Georgia. Sole proprietors without employees are exempt. Tattoo/piercing studios are classified under NAICS 621490 (Personal Care Services) and typically assigned SCAC code 9018 (Barber Shops, Beauty Shops, Tattoo Parlors).

Not statutorily required by Georgia law for tattoo/piercing businesses, but often required by landlords, municipalities, or financing institutions. Covers third-party bodily injury, property damage, and advertising injury. Recommended minimum $1 million per occurrence.

Not legally required in Georgia, but strongly recommended for tattoo and piercing studios to cover claims of negligence, improper technique, or infection. Often bundled with general liability in a Business Owner’s Policy (BOP).

Georgia does not require a surety bond for forming an LLC or registering a trade name for tattoo/piercing businesses. Local jurisdictions (e.g., city or county) may impose bonding requirements; however, no statewide mandate exists. Verify with local county/city health or business licensing departments.

Required for any vehicle registered to the LLC. Georgia mandates minimum liability coverage of $25,000 bodily injury per person, $50,000 per accident, and $25,000 for property damage (25/50/25). Applies only if business owns or leases vehicles.

Training must meet OSHA standards and include exposure control, PPE, and waste disposal. Certificate must be retained and available for inspection. Online courses accepted if compliant.

Inspections verify compliance with infection control, sterilization practices, recordkeeping, and facility standards. Based on Georgia Body Art Rules (Chapter 290-5-4).

All commercial occupancies, including tattoo studios, are subject to annual fire inspections under the Georgia State Minimum Fire Prevention Code. Contact local fire marshal for schedule.

FEIN is a one-time assignment but ongoing compliance includes filing quarterly Form 941 (Employer's Quarterly Tax Return) and annual Form 940 (Federal Unemployment Tax).

Employers must withhold Georgia income tax from employee wages and file Form WH-3 (Withholding Tax Return). Frequency assigned by DOR.

Employers must file Form UI-2 (Quarterly Report) and pay unemployment insurance tax. Registration required with Georgia Department of Labor.

Tattoo studios must maintain OSHA Form 300 (Log of Work-Related Injuries) if over threshold. Form 300A must be posted in a visible location each year.

Requires written Exposure Control Plan, annual training, provision of PPE, hepatitis B vaccination offer, and proper disposal of contaminated sharps. Industry-specific federal requirement due to blood exposure risk.

Requires Safety Data Sheets (SDS), proper labeling, and employee training on chemical hazards. Common in tattoo/piercing studios using sterilizing agents and cleaning supplies.

Requires physical accessibility (entrances, restrooms), effective communication with people with disabilities, and non-discriminatory policies. Industry-wide for public-facing businesses.

If applicable, requires proper storage, labeling, and disposal through authorized handlers. Not typically relevant unless legacy equipment is used.

FDA regulates tattoo inks as cosmetics and tattoo needles as medical devices. Businesses must use sterile, single-use needles and inks not adulterated or misbranded. No pre-market approval, but FDA can take action against unsafe products. Industry-specific federal oversight.

Requires truthful, non-misleading advertising (e.g., healing claims, artist qualifications, pricing). Applies to websites, social media, and in-studio materials. Industry-specific due to health and safety claims often made.

All employers must verify identity and work authorization for all employees using Form I-9. Applies to tattoo/piercing studios with staff. Not required for sole proprietors with no employees.

Requires payment of federal minimum wage ($7.25/hour) and overtime (1.5x regular rate after 40 hours/week). Applies to hourly and salaried employees. Independent contractor misclassification is a common risk in tattoo industry.

Requires eligible employees (12 months, 1,250 hours) to receive up to 12 weeks of unpaid, job-protected leave annually. Most small tattoo studios do not meet threshold, but must track if growing.

Tattoo and piercing businesses often operate in cash; must file Form 8300 for large cash payments. Industry-specific risk due to high cash volume.

All Georgia LLCs must file an annual registration by April 1 each year. This is not a tax return but a formal update of business information including principal office address, registered agent, and management structure.

Businesses collecting sales tax or withholding income tax must remain registered with the DOR. No annual renewal is required, but tax accounts must be kept active and up to date.

Tattoo and piercing services are taxable in Georgia. Businesses must file Form ST-5 or electronically via Georgia Tax Center (GTC). Filing frequency is determined by DOR based on volume.

LLC members may need to make quarterly estimated tax payments on their distributive share of income. Applies to individual members, not the LLC itself.

Tattoo and piercing studios must obtain and renew a local business license or occupational tax certificate. Fees and deadlines vary by municipality (e.g., Atlanta, Savannah, Augusta). Verify with local clerk.

Required posters include: Federal Minimum Wage, EEO, OSHA Safety, Georgia Workers’ Compensation, and Family and Medical Leave Act. Available for free download from DOL and GDOL websites.

Must maintain client records including consent forms, proof of age, and aftercare instructions. Records must be available for inspection by DPH. Minors are prohibited from body art in Georgia.

The business permit issued by DPH and each practitioner’s license must be posted in a conspicuous location accessible to the public.

All body art establishments must be licensed by the Georgia DPH. Application includes inspection. Renewal required each year by December 31. Application form: https://dph.georgia.gov/sites/dph.georgia.gov/files/BodyArtEstabApp.pdf

Each practitioner must hold an individual license issued by DPH. License expires on the practitioner’s birthdate every two years. Requires proof of current bloodborne pathogens training (see below).