Where can I obtain unemployment tax insurance and state unemployment insurance numbers?
State Unemployment Insurance: Employer tax rates are computed based on the status of each employer's account as of the computation date, June 30 of each year. This tax on payrolls is payable at the rate of 2.7% on the first $8,500 of annual wages that a worker initially earns in a calendar year.
Georgia Department of Labor:
Department of Labor in Macon
Mr. David Clinard, Manager
3090 Mercer University Drive
Macon, GA 31204-5966
Phone: (478) 715-6639
Department of Labor in Milledgeville
Ms. Carolyn Peeler, Manager
156 Roberson Mill Rd.
Milledgeville, GA 31061-4901
Phone: (478) 445-2040
Workers' Compensation Insurance: If you have three or more employees you are required by law to carry workers' compensation insurance.
Georgia State Board of Workers' Compensation
270 Peachtree Street, NW
Atlanta, Georgia 30303-1299
Phone: (404) 656-3875
Website: www.sbwc.georgia.gov
Where can I learn about all the Occupational Safety and Health Administration (OSHA) requirements that I am supposed to meet?
First Stop Business Information Center: The First Stop Business Information Center can help anyone contact the necessary offices to obtain the necessary licenses or permits.
Small Business Development Center:
Secretary of State First Stop Business Information Center
315 West Tower
#2 Martin Luther King Jr. Drive
Atlanta, GA 30334
Phone: (404) 656-2817
Toll-free: 1-800-656-4558
Your Business Tax Kit: The Business Tax Kit is available at your nearest IRS office when requested in person. The kit contains data and forms for employer identification number, income, business, and employer withholding, Social Security, Federal Income Insurance, etc.
International Revenue Service
600 North Avenue, Bldg. C, Suite 100
Macon, GA 31201
Phone: (478) 752-8243
Website: www.irs.gov
Tax Guide for Small Business: The Tax Guide for Small Business is available for sale at the U.S. Government Office Bookstore. For more information:
Social Security Administration
541 W. Montgomery Street, Suite 22
Milledgeville, GA 31061
Phone: (478) 453-2112
Website: www.ssa.gov
State Sales Tax: You must apply to the State of Georgia for a sales tax number, which will be sent to you with instructions for collection, reporting and remitting these tax monies to the state. To obtain a sales tax number consult with your personal Certified Public Accountant.
Minimum Wages: Obtain regulations regarding the minimum wage law. Even if you do not fall under the federal minimum wage law, you are still subject to Georgia Minimum wage law requirements.
U.S. Department of Labor
Employment Standard Administration/ Wage and Hour Division
Federal Center
60 Forsyth Street, Room 10
Atlanta, GA 30303
Phone: (404) 562-2201
Website: www.dol.gov
Is there anything that could inform me of the laws that I should be aware of?
Bulk Sales Law: If you plan to purchase an established business, you as the purchaser must comply with this law. It is required that at least five days before the actually purchase, each creditor must be notified of the proposed sale.
Other important information:
Copyrights: Copyright forms are available from the Library of Congress or the local public library. According to the 1978 revisions of the copyright law, materials set in a tangible medium are automatically copyrighted, but must be registered formally in order for the courts to be able to judge the validity of a claim.
Mary Vinson Memorial Library
151 South Jefferson Street
Milledgeville, GA 31061
Phone: (478) 452-0677
Corporation: If you plan to incorporate your business you should contact competent legal services.
The Secretary of State, Corporations Division
306 West Tower
#2 Martin Luther King Jr. Drive
Atlanta, GA 30334
Phone: (404) 656-2961
Patents and Inventions: Publications concerning patent laws, trademarks, and inventions are available at the Department of Commerce. Patent applications should be filed with the Commissioner of Patents and Trademarks.
U.S. Department of Commerce
Patents and Trademarks Office
Washington, DC 20230
Phone: (202) 482-2000
