How to Start an LLC in Georgia: Fees, Filings and Annual Requirements

Filing Articles of Organization costs $100 online (paid by credit card) or $110 by mail or in person (check or money order). Faster processing costs extra: $100 for 2 business days, $250 for same business day (if submitted before noon on a weekday), and, for mail or in-person filings, $1,000 for one hour.

File Articles of Organization with the Secretary of State's Corporations Division online (choose "create or register a business" and a domestic limited liability company), or by mail or in person using the Articles of Organization form (CD 030) or your own articles plus the Transmittal Form for LLCs (231), sent to Office of Secretary of State, 2 Martin Luther King Jr. Dr. SE, Atlanta. You need the LLC name or a name reservation number, the filer's name and address, the principal office mailing address, the registered agent's name and address, and each organizer's name and address. Standard processing is listed as 7 business days online and 15 business days by mail.

A name reservation is optional. It costs $25 online or $35 on paper (nonrefundable), and an approved name is reserved for 30 days; after that you must reapply and pay again. Online reservations take about 7 business days and paper requests about 15 business days unless expedited.

An LLC must designate a registered agent, the person or entity that receives service of process and official communications for the business. The registered agent must be located in Georgia.

Georgia LLCs file an annual registration with the Secretary of State every year between January 1 and April 1. It can be filed online (including "One Click" registration if nothing has changed) or by mail, and can cover the current year or 2 or 3 consecutive years. Mailed registrations carry an additional $10 service charge and must be postmarked by April 1 to avoid a $25 late fee. An LLC that does not file will be administratively dissolved.

Georgia sales and use tax generally applies to all tangible goods sold. Businesses register for a Sales & Use Tax Certificate with the Georgia Department of Revenue and file and pay online through the Georgia Tax Center.