Duration of occupation tax certificate.
Atlanta City Code § 30-66
in effectSec. 30-66. - Duration of occupation tax certificate.
(a) Occupation tax certificates shall automatically expire on December 31 of the year of its issuance.
(b) Renewal applications and payment of occupation taxes for all businesses required to obtain occupation tax certificates shall be completed on or before February 15 of each year. The failure to renew an occupation tax certificate by the date required shall be a violation of this article, but such violation shall not prevent any business from being allowed to continue its operation.
(c) Practitioners of professions shall not be required to comply with this section.
(Ord. No. 2004-80, § 1(Exh. B), 10-20-04; Ord. No. 2025-35(25-O-1417), § 12, 9-15-25)
Source: City of Atlanta, Code of Ordinances (Charter and Related Laws, General Ordinances, Land Development Code) (Municode Library, library.municode.com)URL: https://library.municode.com/ga/atlanta/codes/code_of_ordinances?nodeId=PTIICOORENOR_CH30BU_ARTIIIOCTA_DIV1GE_S30-66DUOCTACEFetched: 10/28/2026
