Surprisingly, the end of the year is the busiest time for starting new Georgia businesses.  Perhaps it is the end of year resolutions, but many people decide to take the plunge and form a Georgia LLC as an official step.  Many getr discouraged because they experience some longer than usual wait times to get these legal entities formed and processed. While the Georgia Secretary of State is pretty efficient, they are dealing with heavier than normal filings and probably some staff being out for the holidays.  So, if you are thinking of starting a Georgia business, you should get your paperwork in order and file for your new Georgia LLC entity before the rush.