The day your LLC or corporation is approved by the state feels like the finish line. It is closer to the starting gun. Between formation and a business that is actually running cleanly, there are bank accounts to open, local approvals to get, tax registrations to file and records to set up, and the order matters more than most new owners expect.
This guide is for owners opening a business in Kennesaw, whether it is a shop near Main Street, a service business working out of an office park along Chastain Road or Barrett Parkway, or a company run from home. It picks up after the entity has been formed and lays out the first 90 days in the order that avoids the usual rework.
Days 1 to 10: separate the money
- Confirm your EIN. The business bank account, payroll and most tax registrations all depend on it.
- Open a business bank account in the entity’s exact legal name, and a business credit card if you will use one. Every business transaction should run through these accounts from this point on.
- Stop paying business expenses personally. If you already have, keep the receipts. Those costs can be recorded as a contribution or reimbursed properly, but only if they are documented.
- Record what you put in. Cash and equipment contributed to start the business belong in the books as owner equity, not as income. If you lend money to the company instead, document it with a promissory note, repayment terms and interest.
Days 10 to 30: get permission to operate
Local business license
Every business located in Kennesaw needs an occupation tax certificate, but which government issues it depends on the address. A location inside Kennesaw city limits is licensed by the City of Kennesaw. Many addresses with a Kennesaw mailing address are in unincorporated Cobb County instead, and are licensed by the county. Check the parcel before you apply. Our guide to Cobb County business licenses explains how city and county licensing differ.
Zoning and occupancy
If you are opening in commercial space, confirm the zoning allows your use before signing, and expect to need a valid certificate of occupancy. The City of Kennesaw verifies zoning and occupancy before issuing a business license, and Cobb County requires a certificate of occupancy for commercial businesses. Home-based businesses typically face home occupation rules instead, such as limits on signage, customer visits and employees.
Sales tax registration
If you sell taxable goods or services, register with the Georgia Department of Revenue for a sales and use tax number before the first taxable sale. Collecting tax without being registered, or making sales without collecting, both create problems that are tedious to unwind.
Insurance
General liability and property coverage are the usual starting point, and many commercial leases require specific limits. Georgia also generally requires businesses that regularly employ three or more workers, including part-time workers, to carry workers’ compensation insurance.
Days 30 to 60: set up payroll and contractor records
Payroll registration is the step new owners skip most often, usually because the first hire happens quickly. Before the first paycheck, a new employer generally needs a Georgia withholding account with the Department of Revenue, a plan to register with the Georgia Department of Labor for unemployment insurance immediately after its first Georgia payroll, and a payroll system that can file and deposit on schedule.
It is also the right time to decide how you will pay yourself. Owners of sole proprietorships and LLCs taxed as partnerships generally take draws, or guaranteed payments in the case of partners, rather than wages. Owners of S corporations who work in the business need to be on payroll with a reasonable salary. Getting that wrong in year one is common, and it is easier to set up correctly than to correct later.
If you will use independent contractors, as a best practice collect a Form W-9 from each one before paying them, and keep a running total of what each is paid during the year.
Days 60 to 90: close the books and plan the taxes
Close your first months properly
By the end of the third month, the books should be reconciled to the bank and card statements for every month since opening. Build the chart of accounts around how you will make decisions: revenue by service or product line, direct costs separate from overhead, and owner activity separate from operating expenses. The first quarter is when those categories are cheapest to get right.
Plan estimated taxes
New owners often reach their first April with no tax set aside. If the business is profitable and you are not having tax withheld, you will generally need to make federal and Georgia estimated tax payments during the year. Georgia runs its own estimated tax system with its own rules. See our guide to Georgia estimated tax payments for how it works.
Put the annual calendar in place
Before the first year ends, add the recurring deadlines to your calendar:
- Georgia annual registration with the Secretary of State, due between January 1 and April 1.
- Business license renewal with the city or county.
- The business personal property return for equipment, furniture and inventory, filed with the county between January 1 and April 1.
- Sales tax returns on the schedule the Department of Revenue assigns.
- Contractor forms and employee W-2s by January 31, which moves to February 1, 2027 for 2026 forms because January 31 falls on a Sunday.
Where the first 90 days usually go wrong
- Licensing with the City of Kennesaw when the business is actually in unincorporated Cobb, or the reverse.
- Running the first payroll before registering for Georgia withholding and unemployment accounts.
- Mixing personal and business spending on the same card.
- Waiting until tax season to set up bookkeeping.
- No money set aside for the first year’s taxes.
Help from our Marietta office
Manay CPA’s Marietta office works with new businesses across Kennesaw, Marietta and East Cobb. We handle business license registration, state tax registration and payroll setup, and we build the monthly bookkeeping routine a new business needs from the start. If you have not formed your company yet, start with our new business formation services.
Frequently asked questions
Do I need a City of Kennesaw business license if my address says Kennesaw?
Only if the business is inside Kennesaw city limits. Many Kennesaw mailing addresses are in unincorporated Cobb County, where the county issues the business license instead. Confirm the jurisdiction for your specific parcel.
When does a new Georgia business need workers’ compensation insurance?
Georgia generally requires businesses that regularly employ three or more workers, including part-time workers, to carry workers’ compensation coverage. Some businesses choose to carry it sooner, and some contracts require it regardless of headcount.
What do I need before running my first payroll in Georgia?
Generally a federal EIN, a Georgia withholding tax account with the Department of Revenue, registration with the Georgia Department of Labor for unemployment insurance right after the first payroll, and completed hiring paperwork for each employee, plus a system to deposit and file payroll taxes on time.
Should a new business owner make estimated tax payments?
Usually, if the business is expected to be profitable and no tax is being withheld from other income. Federal and Georgia estimated payments follow separate rules, so both should be planned from the first year.
Talk to us
If you are opening a business in Kennesaw and want the first 90 days handled in the right order, we can map it out with you and take the registrations off your plate. Book a consultation with our Marietta team.
