GENERALLY

Atlanta City Code pt. II, ch. 30, art. III, div. 1

in effect

Atlanta City Code § 30-51 Definitions.

Sec. 30-51. - Definitions. The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning: Administrative fee means a component of an occupation tax which approximates the reasonable cost of handling and processing the initial and renewal applications for an occupation tax certificate. Business shall maintain its ordinary and customary usage according to context but also may be used to generally identify a person or entity carrying on a trade, occupation, profession, or other commercial or non-commercial enterprise. Business tax means the same as occupation tax. Business tax division means the same as the office of revenue. Chief financial officer includes the chief financial officer's designee. Dominant line means the type of business, within a multiple-line business, from which the greatest amount of income is derived. Employee has the same meaning as "employee" as defined in O.C.G.A. § 48-13-5, as may be amended from time to time. Gross receipts has the same meaning as "gross receipts" as defined in O.C.G.A. § 48-13-5, as may be amended from time to time. Location or office has the same meaning as "location or office" as defined in O.C.G.A. § 48-13-5, as may be amended from time to time. Nonprofit organization shall mean a bona fide nonprofit civic, educational or charitable organization. NAICS means the North American Industry Classification System being categories of occupations and industries established by and promulgated by the Office of Management and Budget of the United States of America from time to time. Occupation tax means the tax levied under this article and as defined by O.C.G.A. § 48-13-5 from time to time. Occupation tax certificate or certificate means a document issued to the person after a business commences operations in the city or the renewal of such a certificate, and the full payment of any required occupation tax. Office of revenue means that office within the Department of Finance, the functions and duties of which shall include, but not be limited to: Billing and collections including billing of fees, taxes, rents, etc.; managing accounts receivable, managing outside collection efforts, revenue auditing, and audits of business license fees and tax payments. Person means and includes sole proprietors, corporations, partnerships, or any other form of business organization. Practitioners of professions or occupations is one who is by state law required to obtain a state license pursuant to the law regulating such profession or occupation. Such term shall not include a practitioner who is an employee of a business, if the business pays an occupation tax. Regulatory fees has the same meaning as "regulatory fees" as defined in O.C.G.A. § 48-13-5, as may be amended from time to time. Return means all documents or forms filed with the payment of an occupation tax and/or those documents or forms, which may be used to determine any underpayment or overpayment on taxes paid in any previous year. Taxpayer means the person from whom the occupation tax, imposed under this article, is due or was collected. Within the jurisdiction of the city shall mean and include any area within the corporate limits of the City of Atlanta as the same currently exists or as they may be changed from time to time, and any area within the boundaries of the Hartsfield-Jackson Atlanta International Airport as the same currently exists or as they may be changed from time to time. (Ord. No. 2004-80, § 1(Exh. B), 10-20-04; Ord. No. 2025-35(25-O-1417), § 1, 9-15-25)

Atlanta City Code § 30-52 Levy.

Sec. 30-52. - Levy. As provided in this article and in accordance with state law, an occupation tax is hereby levied and assessed on each person engaged in any business, trade, profession or occupation located within the jurisdiction of the city and on each person whose business, trade, profession or occupation, is carried on, operated or performed within the jurisdiction of city; except that no occupation tax, regulatory fee or administrative fee is levied on any state or local authority or nonprofit organization. In the case of businesses and practitioners of professions and occupations with no location or office in the state within the meaning of O.C.G.A. § 48-13-7, an occupation tax shall be levied and assessed on such business, trade, profession or occupation as provided for in O.C.G.A. § 48-13-7. (Ord. No. 2004-80, § 1(Exh. B), 10-20-04; Ord. No. 2025-35(25-O-1417), § 2, 9-15-25)

Atlanta City Code § 30-53 Purpose and scope of tax.

Sec. 30-53. - Purpose and scope of tax. The occupation tax levied in this article is for revenue purposes only and is not for regulatory purposes, nor is the payment of the tax made a condition precedent to the practice of any such profession, trade or calling. The occupation tax only applies to those businesses and occupations that are taxed by the local government pursuant to the pertinent general and/or local law and ordinance. (Ord. No. 2004-80, § 1(Exh. B), 10-20-04; Ord. No. 2025-35(25-O-1417), § 3, 9-15-25)

Atlanta City Code § 30-54 Administration.

Sec. 30-54. - Administration. The chief financial officer shall administer and enforce this article for the levy, assessment and collection of license fees, occupation taxes, and any fees, interest and penalties imposed in this article except for those fines or court costs that are judicially imposed.

Atlanta City Code § 30-55 Violations.

Sec. 30-55. - Violations. (a) Any person violating any of the provisions of this article may be cited and required to appear before the court with jurisdiction over violations of city ordinances and upon conviction, shall be punished as prescribed in section 1-8 of the Atlanta City Code. The imposition of any judicially imposed fines or court costs or other punishment shall not relieve the taxpayer from liability for the payment of all taxes, penalties and interest which are past due. This section shall not authorize the issuance of citations where another section of this article excuses compliance from a particular requirement. (b) Any person required to pay an occupation tax and who fails to do so in the manner provided by this article, shall also be liable to have the tax or any fees, penalties and interest collected by the issuance of execution by the revenue collection administrator, ex officio marshal or deputy pursuant to O.C.G.A. § 48-13-26. For the purpose of administering this section and for the purpose of enforcing the provisions of this article, a person who is an employee in apparent authority at the location where the business is registered or who is an agent acting in a capacity of apparent authority may be served with any notices and/or citations directed to the taxpayer. This section further authorizes collection of the tax and any fees, penalties and interest by the issuance of execution by the revenue collection administrator, ex officio marshal or deputy pursuant to O.C.G.A. § 48-13-26 against those delinquent taxpayers without any requirement that citations be issued. (c) Any person who receives confirmation from the office of revenue that they qualify as a nonprofit organization, and are exempted from payment of occupation taxes, regulatory fees, and administrative fees pursuant to O.C.G.A. § 48-13-13, and who is later determined by the chief financial officer not to qualify for the exemption provided for nonprofit organizations by O.C.G.A. § 48-13-13(5), may be cited for violation of this ordinance and shall be responsible for the payment of all taxes, penalties and interest which are past due. For the purpose of administering this section and for the purpose of enforcing the provisions of this article, a person who is an employee in apparent authority at the location where the business is registered or who is an agent acting in a capacity of apparent authority may be served with any notices and/or citations directed to the taxpayer. (d) Compliance with this article shall not be a precondition to the practice of any profession licensed by the state. The sole purpose for the imposition of all fines, penalties and interest provided by this article is to support and enhance the collection of the taxes levied by this article. (Ord. No. 2004-80, § 1(Exh. B), 10-20-04; Ord. No. 2025-35(25-O-1417), § 4, 9-15-25)

Atlanta City Code § 30-56 Effect of article upon previous ordinance.

Sec. 30-56. - Effect of article upon previous ordinance. The outstanding liabilities under prior ordinances shall continue and remain in force until such tax, fee, assessment, penalty or interest shall be fully paid. (Ord. No. 2004-80, § 1(Exh. B), 10-20-04)

Atlanta City Code § 30-57 Duties of chief financial officer.

Sec. 30-57. - Duties of chief financial officer. The chief financial officer shall, among other duties: (a) Prepare and provide the necessary forms for the issuing of an occupation tax certificate to a business, and for the submission of required information as may be necessary to properly administer and enforce this article, including using electronic forms or electronic means; (b) Issue to each person, for whom it is required, an occupation tax certificate (which may be in electronic form) within a reasonable time after the payment of the occupation tax assessed and levied in this article; provided, however, where under other ordinances of the city, permits, certifications and compliance with the enumerated conditions are required for the operation of the business, the chief financial officer shall not issue the occupation tax certificate until the applicant exhibits to the chief financial officer those obtained permits, certifications and compliances. In those cases where an applicant has applied for necessary permits, certifications and compliances with enumerated conditions, and such applicant is permitted to operate a business while the application is pending, the chief financial officer may consider that provisional approval has been granted and issue a occupation tax certificate; provided, however, that at least 60 days have elapsed since the applicant has made application for the required permits, certifications and compliances; (c) Issue executions for the collection of all outstanding taxes and fees levied and assessed under the terms of this article, together with penalties and interest; the executions shall be collected in the manner provided by law for the collection of other taxes and fees due the city; (d) Determine if the accounting method used by a business for which an occupation tax certificate if required under this article accurately reflects the taxable gross receipts of the business for the applicable calendar year, and to make whatever adjustments may be necessary to arrive at the accurate amount of taxable gross receipts for the period applicable; (e) Audit periodically the books and records of the businesses subject to the provisions of this article, and to require the submission of such additional information as may be necessary to correctly determine the amount of the tax due and to ensure its collection; and (f) Issue in any year without charge an occupation tax certificate when an applicant exhibits to the chief financial officer such permits, certifications and compliances which, under the law of the state or the United States, would entitle the applicant to it. (g) Determine if the person who has declared for an exemption from the occupation tax, (including the administrative fee) is entitled to such an exemption. (Ord. No. 2004-80, § 1(Exh. B), 10-20-04; Ord. No. 2025-35(25-O-1417), § 5, 9-15-25)

Atlanta City Code § 30-58 Authority of chief financial officer to make rules and regulations.

Sec. 30-58. - Authority of chief financial officer to make rules and regulations. The chief financial officer shall have the power and authority to make and publish reasonable rules and regulations not inconsistent with this article or other laws of the city and the state, or the constitution of this state or the United States, for the administration and enforcement of this article and the collection of the occupation tax under this article. (Ord. No. 2004-80, § 1(Exh. B), 10-20-04; Ord. No. 2025-35(25-O-1417), § 6, 9-15-25)

Atlanta City Code § 30-59 Compliance investigators.

Sec. 30-59. - Compliance investigators. Compliance investigators are authorized, when so designated by the chief financial officer, to conduct investigations in the manner provided elsewhere in this article. Compliance investigators are eligible to apply for status as code enforcement agents under section 98-1. In order to enforce code provisions and issue citations, compliance investigators must apply for and receive status as a code enforcement agent. Compliance investigators may cite individuals or persons for violation of this article but are not empowered to arrest any individual for any violation of this article, and, notwithstanding any authority to the contrary elsewhere in the Atlanta City Code of Ordinances, shall not arrest any individual for any violation of this article. (Ord. No. 2004-80, § 1(Exh. B), 10-20-04; Ord. No. 2006-75, § 1, 10-11-06)

Atlanta City Code § 30-60 Exceptions to article.

Sec. 30-60. - Exceptions to article. (a) Generally. The following businesses are not covered by the provisions of this article, but may be assessed an occupation tax or other type of tax pursuant to the provisions of other general laws of the state or by local law: (1) Those businesses regulated by the state public service commission and the department of public safety. (2) Those electrical service businesses organized under O.C.G.A. § 46-3-1 et seq. (3) Any farm operation for the production from or on the land of agricultural products, but not including agribusiness. (4) Cooperative marketing associations governed by O.C.G.A. § 2-10-105. (5) Insurance companies governed by O.C.G.A. § 33-8-8 et seq. (6) Motor carrier governed by O.C.G.A. § 40-1-100 et seq. (7) Those businesses governed by O.C.G.A. § 48-5-355: Businesses that purchase carload lots of guano, meats, meals, flour, bran, cottonseed or cottonseed meal and hulls. (8) Agricultural products and livestock raised in the state governed by O.C.G.A. § 48-5-356. (9) Depository financial institutions governed by O.C.G.A. § 48-6-93. (10) Facilities operated by a charitable trust governed by O.C.G.A. § 48-13-55. (11) Sales of alcoholic beverages. (b) Exemption for state and local authorities and nonprofit organizations. Pursuant to O.C.G.A. § 48-13-13(5), no occupation tax, regulatory fee or administrative fee is levied on any state or local authority or nonprofit organization as defined in this article. (c) Performance. The fee per performance held in a theater, stadium, room, open space or any other place shall be as follows: Spectator Capacity | Fee per Performance 0 to 500 | $35.00 500 to 2,500 | 100.00 2,500 to 7,500 | 200.00 7,500 to 15,000 | 350.00 Over 15,000 | 500.00 (Ord. No. 2004-80, § 1(Exh. B), 10-20-04; Ord. No. 2025-35(25-O-1417), § 7, 9-15-25)

Atlanta City Code § 30-61 Determination of amount.

Sec. 30-61. - Determination of amount. The occupation tax amount shall be determined by the sum of three components: (a) A nonrefundable administrative fee in accordance with section 30-62 that is payable when a business initially commences operations in the city and is payable annually for each renewal period. (b) An appropriate tax amount determined by tax rates in classes that are associated with the NAICS (as determined and published by the chief financial officer) and in accordance with section 30-62. The practitioners of professions shall determine their tax as set forth in section 30-63. (c) A per employee component in accordance with section 30-62. (Ord. No. 2004-80, § 1(Exh. B), 10-20-04; Ord. No. 2025-35(25-O-1417), § 8, 9-15-25)

Atlanta City Code § 30-62 Administrative fee amounts; tax rate structure.

Sec. 30-62. - Administrative fee amounts; tax rate structure. (a) A non-prorated, nonrefundable administrative fee shall be required on all occupation tax accounts except for those businesses that are not required to pay the occupation tax for the initial startup, renewal, or reopening of the occupation tax account. The administrative fee can only approximate the reasonable cost of handling and processing the occupation tax, return or application. An administrative fee shall also be payable for amendments, final closes, and multi-year applications. The administrative fees shall be charged as follows: Fees for initial applications or renewals. Year | Amount Occupation tax certificates issued through December 31, 2025 | $75.00 Occupation tax certificates issued between January 1, 2026 — December 31, 2026 | $191.00 Occupation tax certificates issued on or after January 1, 2027 | $215.00 Additional fees for amendments, multi-year applications, or final close. Year | Amount Occupation tax certificates issued between January 1, 2026 — December 31, 2026 | Up to $657.00 Occupation tax certificates issued between January 1, 2027 — December 31, 2027 | Up to $701.00 Occupation tax certificates issued on or after January 1, 2028 | Up to $876.00 Commencing on January 1, 2028, the administrative fee for initial applications or renewals, and commencing on January 1, 2029, the administrative fee for amendments, final close, or multi-year applications, may be adjusted every two years based on changes in the Consumer Price Index for All Urban Consumers (CPI-U), as published by the U.S. Bureau of Labor Statistics (or any replacement index). The adjustment will be calculated by multiplying the current administrative fee amount by the percentage change in the CPI-U for the most recently completed 12-month period ending August 31. The resulting fee shall be rounded to the nearest dollar. If the CPI-U shows a negative change, the fee shall remain unchanged for that year. The adjusted fee shall become effective on January 1 the following year (and subject to an amendment to the Atlanta City Code) and remain in effect until the next annual adjustment. (c) The tax rate for occupation tax certificates issued through December 31, 2025, for each business, trade, profession or occupation shall be as follows: Tax Class | Flat Rate $0-$10,000.00 | Tax Rate per $1,000.00 1 | $50.00 plus | $0.60 2 | 50.00 plus | 0.75 3 | 50.00 plus | 0.85 4 | 50.00 plus | 1.10 5 | 50.00 plus | 1.40 6 | 50.00 plus | 1.65 7 | 50.00 plus | 1.90 8 | 50.00 plus | 2.15 The tax rate for occupation tax certificates issued between January 1, 2026 and December 31, 2026, for each business, trade, profession or occupation shall be as follows: Tax ClassFlat Rate $0-$10,000.00Tax Rate per $1,000.00 1 | $50.00 plus | $0.81 2 | 50.00 plus | 1.01 3 | 50.00 plus | 1.14 4 | 50.00 plus | 1.48 5 | 50.00 plus | 1.88 6 | 50.00 plus | 2.21 7 | 50.00 plus | 2.55 8 | 50.00 plus | 2.88 The tax rate for occupation tax certificates issued on or after January 1, 2027, and for each year thereafter for each business, trade, profession or occupation shall be as follows: Tax ClassFlat Rate $0-$10,000.00Tax Rate per $1,000.00 1 | $50.00 plus | $1.01 2 | 50.00 plus | 1.26 3 | 50.00 plus | 1.43 4 | 50.00 plus | 1.85 5 | 50.00 plus | 2.35 6 | 50.00 plus | 2.77 7 | 50.00 plus | 3.19 8 | 50.00 plus | 3.61 (1) The tax on gross receipts shall be calculated by the application of the flat rate to the first $10,000.00 of gross receipts and the application of the tax rate to all additional receipts above $10,000.00. (2) No business is required to pay taxes on any gross receipts for the years and in excess of the amounts set out in the following table: Year | Amount Occupation tax certificates issued through December 31, 2025 | $200,000,000 Occupation tax certificates issued between January 1, 2026 - December 31, 2026 | $400,000,000 Occupation tax certificates issued on or after January 1, 2027 | $600,000,000 (3) Each business, not otherwise exempt from the payment of occupation taxes, and that has more than one employee shall pay an additional component as a part of its occupation tax in the amount of $25.00 for each additional employee in excess of one. The per employee component specified above for those employees who work less than a full year or that work part-time may be prorated under rules and regulations promulgated by the chief financial officer or his or her designee. (c) The tax rate for all parts of 1999 after the effective date of this ordinance, and or each year thereafter, for each business, trade, profession or occupation shall be as follows: Tax Class | Flat Rate $0—$10,000.00 | Tax Rate per $1,000.00 1 | $50.00 plus | $0.60 2 | 50.00 plus | 0.75 3 | 50.00 plus | 0.85 4 | 50.00 plus | 1.10 5 | 50.00 plus | 1.40 6 | 50.00 plus | 1.65 7 | 50.00 plus | 1.90 8 | 50.00 plus | 2.15 (1) The tax on gross receipts shall be calculated by the application of the flat rate to the first $10,000.00 of gross receipts and the application of the tax rate to all additional receipts above $10,000.00. (2) No business is required to pay taxes on any gross receipts in excess of $200,000,000.00. (3) Each business, not otherwise exempt from the payment of business or occupation taxes, and that has more than one employee shall pay an additional component as a part of its business or occupation tax in the amount of $25.00 for each and every additional employee in excess of one. The per employee component specified above for those employees who work less than a full year may be prorated under rules and regulations promulgated by the chief financial officer or his or her designee. (d) No business or practitioner shall be required to pay more than one occupation tax for each of its locations. (e) No occupation tax will be required upon more than 100 percent of a business's gross receipts. (f) No occupation tax will be required on gross receipts on which such tax has been levied in other localities or states when proof of payment is provided to the city. (g) An occupation tax shall be required from real estate brokers, agents or companies based upon gross receipts of real estate transactions on property located within the city, regardless of the location of their business office. (h) An occupation tax shall not be levied in any other manner, on those affected businesses or practitioners except as described in this article. (i) Out-of-state businesses with no location in Georgia shall be assessed occupation taxes based on the gross receipts of the business as defined in O.C.G.A. § 48-13-7 which are reasonably attributed to sales or services in the state. (j) ? Notwithstanding any other provision of this article, pursuant to O.C.G.A. § 48-6-93, depository financial institutions are hereby levied a tax at a rate of 0.25 percent of Georgia gross receipts (as defined and allocated in O.C.G.A. § 48-6-95 and O.C.G.A. § 48-6-93). The minimum annual amount of such levy upon any depository financial institution shall be not more than $1,000.00. (k) ? Notwithstanding any other provision of this article, pursuant to O.C.G.A. § 48-13-55, a charitable trust, or a functionally related business of a charitable trust, which regularly furnishes for value rooms, lodgings, or accommodations shall be charged a tax of $200.00 per year. (Ord. No. 2004-80, § 1(Exh. B), 10-20-04; Ord. No. 2010-33(10-O-0875), § 1, 6-30-10; Ord. No. 2025-35(25-O-1417), § 9, 9-15-25)

Atlanta City Code § 30-63 Professional occupation tax.

Sec. 30-63. - Professional occupation tax. (a) This section applies to practitioners of professions. (b) At the time of the payment of the tax, practitioners of professions shall elect as their entire occupation tax one of the following: (1) The occupation tax based on gross receipts combined with profitability ratios and classes as set forth in section 30-62. If the practitioner of the profession elects to calculate the occupation tax due based on gross receipts combined with profitability ratios and classes as set forth in section 30-62, the administrative fee referred to in section 30-61 is imposed to pay the cost to process the payment. (2) A fee of $400.00 per practitioner of professions. Practitioners paying according to this subsection shall not be required to provide information to the local government relating to the gross receipts of the business or practitioner. The per-practitioner fee applies to each person in the business who qualifies as practitioners of professions as defined in this article. (c) Compliance with this article shall not be a precondition to the practice of any profession, listed herein, or licensed by the state. The sole purpose for the imposition of all fines, penalties and interest provided in this article is to support and enhance the collection of the taxes levied by this article. No administrative fee shall be charged to the practitioner of any profession listed in this section in the event that the practitioner requests to file any documents with the city prior to the time of payment of the tax. It shall be the responsibility of the taxpayer to inform the office of revenue of their claim of entitlement to be treated as a practitioner of a profession under state law where the interpretation of this article in such a manner would entitle such taxpayer to a different application of the occupation tax ordinance or any rules and regulations promulgated by the chief financial officer. (Ord. No. 2004-80, § 1(Exh. B), 10-20-04; Ord. No. 2008-01(07-O-2540), § 1(Exh. B), 1-15-08; Ord. No. 2025-35(25-O-1417), § 10, 9-15-25)

Atlanta City Code § 30-64 Separate businesses.

Sec. 30-64. - Separate businesses. Where a business is operated at more than one location or where the business includes more than one line, such business will pay an occupation tax in accordance with the prevailing taxing method and tax rate for the dominant line at each location. (Ord. No. 2004-80, § 1(Exh. B), 10-20-04)

Atlanta City Code § 30-65 Occupation tax certificate required; renewal; transacting business when registration delinquent.

Sec. 30-65. - Occupation tax certificate required; renewal; transacting business when registration delinquent. (a) All businesses operating within the jurisdiction of the city shall apply for an occupation tax certificate with the office of revenue unless exempted by this article or by state law. Any business which anticipates commencing operation on or after January 1 of each year shall within 30 days of commencing such business and, if not exempt from the administrative fee, shall pay the administrative fee referred to in section 30-61. Each such occupation tax certificate shall be for the calendar year in which the certificate was obtained unless otherwise specifically provided. Renewal applications for a business that obtained an occupation tax certificate in the previous year should be completed on or before February 15 of each year and payment of the occupation tax should be made by April 1 or by a city-prescribed schedule. (b) Practitioners of professions or others who are required to obtain a state license or registration are not required to register with the city prior to beginning the practice of the profession for which they have been licensed or registered by the state. Practitioners of professions may be required to submit certain information to show compliance with zoning ordinances, but such requirement shall only apply where a certificate of occupancy would otherwise be required of any other business and shall not prevent the practice of the profession at any other location already having a valid certificate of occupancy. Practitioners of professions are requested to provide certain information at the time of the initial payment of the tax for the purpose of the orderly administration of the occupation tax ordinance and the collection of the taxes levied by this article. Where the practitioner of the profession fails or refuses to provide information as to the location where they may be served with notices or citations issued in support of the enforcement of this article, or fails or refuses to keep such information current, the city shall direct the notices or citations to the address listed with the appropriate state licensing agency. (c) As set forth in section 30-69, there is imposed a penalty upon each person or other entity which fails to apply for and obtain an appropriate occupation tax certificate and pay all required taxes and fees as provided in this article. Any person or other entity transacting or offering to transact business within the jurisdiction of the city without first having obtained such occupation tax certificate within the time required shall be subject to the payment of those fines, interest and penalties provided in section 30-69 in addition to the payment of all taxes, penalties and interest. This section shall not apply to the practitioners of professions listed in section 30-63 or in O.C.G.A. § 48-13-9 as it may be from time to time amended. (Ord. No. 2004-80, § 1(Exh. B), 10-20-04; Ord. No. 2025-35(25-O-1417), § 11, 9-15-25)

Atlanta City Code § 30-66 Duration of occupation tax certificate.

Sec. 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)

Atlanta City Code § 30-67 Nonprofit entities.

Sec. 30-67. - Nonprofit entities. (a) Nonprofit entities are required to submit documentation to the chief financial officer within 30 days of commencing operations within the city during the first year of operations, and thereafter by February 15 each year, to establish the entity's status as a nonprofit entity. (b) The chief financial officer may request additional information from the business entity to determine the nonprofit status of the entity. (c) If an entity cannot establish nonprofit status, the entity will be subject to the other provisions of this article. (d) If the chief financial officer confirms the nonprofit status of an entity, the entity will receive notification of such confirmation. (Ord. No. 2025-35(25-O-1417), § 13, 9-15-25)

Atlanta City Code § 30-68 Dominant line of business.

Sec. 30-68. - Dominant line of business. The business registration of each business operated in the city shall identify the dominant line of business that the business conducts, and subordinate lines when appropriate. (Ord. No. 2004-80, § 1(Exh. B), 10-20-04)

Atlanta City Code § 30-69 Penalties for failure to obtain occupation tax certificate, failure to make timely payment; interest upon unpaid taxes.

Sec. 30-69. - Penalties for failure to obtain occupation tax certificate, failure to make timely payment; interest upon unpaid taxes. (a) The penalties or fees set out in the section may be in addition to any citation issued pursuant to section 30-55. (b) Any person registered with the office of revenue in a previous year and who fails to renew their occupation tax certificate by the date specified in this article shall pay a late fee of $500.00 in addition to the tax due. (c) Any occupation tax not paid by the due date shall be considered delinquent and bear interest at the rate of one and one-half percent per month. Any person who fails to pay the occupation tax for 90 days from the due date shall be subject to and shall pay a penalty of ten percent of the tax due in addition to the tax due and the accrued interest. (d) ?Any person that fails to pay occupation tax by the due date may be cited and the appropriate court may impose a civil fine not to exceed $500.00, in accordance with O.C.G.A. § 48-13-26. (Ord. No. 2004-80, § 1(Exh. B), 10-20-04; Ord. No. 2005-03, § 2, 1-10-05; Ord. No. 2025-35(25-O-1417), § 14, 9-15-25)

Atlanta City Code § 30-70 Reserved.

Atlanta City Code § 30-71 Payment of tax; effect of transacting business when tax delinquent.

Sec. 30-71. - Payment of tax; effect of transacting business when tax delinquent. (a) Each such occupation tax shall be for the calendar year 1995 and succeeding calendar years thereafter unless otherwise specifically provided. (b) Any business that commences operations in the city is required to pay the occupation tax within thirty (30) days of commencing operations and if such tax is not paid within ninety (90) days of commencing operations, the business will be subject to penalties for delinquency on the unpaid tax as prescribed in this article. Thereafter, the occupation tax shall be due and payable January 1 of each year following and shall, if not paid by April 1 of that year, the business will be subject to penalties for delinquency on the unpaid tax as prescribed in this article. (c) Any person transacting or offering to transact business in the city shall be liable for the payment of the occupation tax, and for all penalties and interest as provided in section 30-69. (d) For the purpose of administering this section and for the purpose of enforcing the provisions of this article, a person who is an employee or in apparent authority at the location where the business is registered or who is an agent acting in a capacity of apparent authority may be served with any notices and/or citations directed to the taxpayer. (e) Practitioners of professions are requested to provide certain information at the time of the initial payment of the tax for the purpose of the orderly administration of the occupation tax ordinance and the collection of the taxes levied by this article. Where the practitioner of the profession fails or refuses to provide information as to the location where they may be served with notices or citations issued in support of the enforcement of this article, or fails or refuses to keep such information current, the city shall direct the notices or citations to the address listed with the appropriate state licensing agency and shall consider the refusal of the practitioner to be consent to this method of service. (Ord. No. 2004-80, § 1(Exh. B), 10-20-04; Ord. No. 2025-35(25-O-1417), § 15, 9-15-25)

Atlanta City Code § 30-72 Casual and isolated activity.

Sec. 30-72. - Casual and isolated activity. Nothing contained in this article shall be interpreted as to require any person who may engage in casual or isolated activity and commercial transactions involving personal assets and not the principal occupation of the individual to obtain an occupation tax certificate and pay a tax therefor. (Ord. No. 2004-80, § 1(Exh. B), 10-20-04; Ord. No. 2025-35(25-O-1417), § 16, 9-15-25)

Atlanta City Code § 30-73 Refunds.

Sec. 30-73. - Refunds. (a) If a business ceases operation within a year for which an occupation tax has been paid or credited, the tax shall be refundable, upon request, if, after a final return is filed and after the actual tax liability is calculated, the occupation tax credit exceeds that liability. (b) Taxes are also refundable upon written request after a valid amendment is accepted and the occupation tax credit exceeds the tax liability for all years in which the taxes are owed. (Ord. No. 2004-80, § 1(Exh. B), 10-20-04; Ord. No. 2025-35(25-O-1417), § 17, 9-15-25)

Atlanta City Code § 30-74 Change of address.

Sec. 30-74. - Change of address. Any person required to obtain an occupation tax certificate with the office of revenue and who changes the place of operation shall notify the chief financial officer of the new address in writing on a form provided by the chief financial officer, or via an available electronic platform, no later than the day of moving. The same occupation tax certificate will be valid at the new location if the new location conforms to the zoning regulations of the city. (Ord. No. 2004-80, § 1(Exh. B), 10-20-04; Ord. No. 2025-35(25-O-1417), § 18, 9-15-25)

Atlanta City Code § 30-75 Returns confidential.

Sec. 30-75. - Returns confidential. In accordance with O.C.G.A. § 48-13-15, except in the case of judicial proceedings or other proceedings necessary to collect the occupation tax levied in this article, it shall be unlawful for any officer, employee, agent or clerk of the city or any other person to divulge or make known in any manner the amount of gross receipts or any particulars set forth or disclosed in any occupation tax return required under this article. All contents of the return pertaining to the determination of the amount of occupation tax shall be confidential and open only to the officials, employees, agents or clerks of the city using such returns for the purpose of this occupation tax levy and the collection of the tax. Independent auditors or bookkeepers employed by the city shall be classed as employees. Nothing in this article shall be construed to prohibit the publication by the city officials of statistics, so classified as to prevent the identification of particular reports or returns and items thereof, the inspection of the records or returns and items thereof or the inspection of the records by duly qualified employees of the tax departments of the state, the United States and other local governments. (Ord. No. 2004-80, § 1(Exh. B), 10-20-04; Ord. No. 2025-35(25-O-1417), § 19, 9-15-25)

Atlanta City Code § 30-76 Certificate to be available for inspection.

Sec. 30-76. - Certificate to be available for inspection. The occupation tax certificate issued for any business location shall be available for inspection at the address listed on the certificate and shall be displayed to any authorized enforcement officer of the city when so requested. This requirement may also be satisfied by posting the occupation tax certificate in some conspicuous place at the address listed on the certificate. This section does not apply to practitioners of professions listed in section 30-63. (Ord. No. 2004-80, § 1(Exh. B), 10-20-04; Ord. No. 2025-35(25-O-1417), § 20, 9-15-25)

Atlanta City Code § 30-77 Paying tax of business with no location in state.

Sec. 30-77. - Paying tax of business with no location in state. Registration and assessment of an occupation tax is imposed on those businesses and practitioners of professions with no location or office in the state if the business's largest dollar volume of business in the state is in the city, and the business or practitioner: (1) Has one or more employees or agents who exert substantial efforts within the jurisdiction of the city for the purpose of soliciting business or serving customers or clients; or (2) Owns personal or real property which generates income and which is located within the jurisdiction of the city. (Ord. No. 2004-80, § 1(Exh. B), 10-20-04)

Atlanta City Code § 30-78 Number of businesses considered to be operating in city.

Sec. 30-78. - Number of businesses considered to be operating in city. Where a person conducts business at more than one fixed location, each location shall be considered a separate business for the purpose of the occupation tax. When a practitioner of a profession operates a business at a separate location which is different than the practice of one of the professions listed in section 30-63, such business shall be considered a separate business. (Ord. No. 2004-80, § 1(Exh. B), 10-20-04; Ord. No. 2025-35(25-O-1417), § 21, 9-15-25)

Atlanta City Code § 30-79 Practitioners exclusively practicing for a government.

Sec. 30-79. - Practitioners exclusively practicing for a government. Any practitioner whose office is maintained by and who is employed in practice exclusively by the United States, the state, a municipality or county of the state or instrumentalities thereof shall not be required to pay an occupation tax for that practice. (Ord. No. 2004-80, § 1(Exh. B), 10-20-04)

Atlanta City Code § 30-80 Allocation of gross receipts of business with multiple intrastate or interstate locations.

Sec. 30-80. - Allocation of gross receipts of business with multiple intrastate or interstate locations. (a) For those businesses that have multiple locations inside and outside of the city where the gross receipts can be allocated to each location, the gross receipts used to determine the occupation tax assessed will be those gross receipts attributed to each city location. Where the dollar amount of gross receipts attributed locally cannot be determined in those businesses with multiple locations, the total gross receipts will be divided by the total number of locations in the city and elsewhere and allotted to those locations. Upon request, the business or practitioner with a location or office situated in more than one jurisdiction shall provide to the city the following: (1) Financial information necessary to allocate the gross receipts of the business or practitioner; and (2) Information relating to the allocation of the business's or practitioner's gross receipts by other local governments. (b) Where the business has locations outside of the city and taxation is levied in accordance with a criteria other than gross receipts by the other local governments, the city shall not assess more than the allotted share of gross receipts for the location within the city. (Ord. No. 2004-80, § 1(Exh. B), 10-20-04; Ord. No. 2025-35(25-O-1417), § 22, 9-15-25)

Atlanta City Code § 30-81 Tax inapplicable where prohibited by law or provided for pursuant to other existing law.

Sec. 30-81. - Tax inapplicable where prohibited by law or provided for pursuant to other existing law. An occupation tax shall not apply to the gross receipts of any part of a business where such levy is prohibited or exempted by the laws of the state or of the United States. (Ord. No. 2004-80, § 1(Exh. B), 10-20-04)

Atlanta City Code § 30-82 Taxes levied on businesses that commence operations after January 1 each year.

Sec. 30-82. - Taxes levied on businesses that commence operations after January 1 each year. (a) Businesses that commence operation after January 1 each year shall apply for an occupation tax certificate by February 15 of the following year and pay occupation taxes by April 1 of the following year. (b) Where a business commences operations prior to July 1, the occupation tax shall be levied based on 12 months, utilizing the average gross receipts for the months in which the business was operating. (c) Where a business commences operations on or after July 1, in accordance with O.C.G.A. § 48-13-22, occupation taxes shall be prorated using the date that the business commenced operations through December 31 of that year, the administrative fee shall not be reduced, and practitioners of professions that elect to pay the per practitioner fee shall receive no reduction in the amount of occupation tax that is due. (d) Businesses filing a return and paying occupation taxes for the first time will be subject to the same process and requirements for businesses that renew their occupation tax certificates. (Ord. No. 2004-80, § 1(Exh. B), 10-20-04; Ord. No. 2025-35(25-O-1417), § 23, 9-15-25)

Atlanta City Code § 30-83 Overpayment or underpayment of tax.

Sec. 30-83. - Overpayment or underpayment of tax. (a) If the amount of the occupation tax for the preceding year based on the return provided for in this section and on the rate of such tax provided for in this article is less than the amount of occupation tax theretofore paid by such business based on the estimate filed pursuant to section 30-82, the difference in such amount shall be due and payable by the taxpayer to the city on April 1 or a city-prescribed date of the current year and delinquent if not paid on or before such date. (b) If the amount of the occupation tax for the preceding year based on the return provided for in this section and on the rate of such tax provided for in this article exceeds the amount of occupation tax theretofore paid by such business based on the estimate filed pursuant to section 30-82, the difference in such amount shall be refundable, upon written request, by the city to the taxpayer; or, if such business continues to be conducted in the city during the current year, such difference in amount may be credited by the city on the amount of occupation tax to be paid to the city by such business for the calendar year. This election is to be taken by the city. (c) If the amount of the occupation tax for the preceding year based on the return provided for in this section and on the rate of such tax provided for in this article exceeds the amount of occupation tax paid by such business as a part of the estimated tax paid in accordance with section 30-82 in an amount which exceeds $300,000.00 and the taxpayer has discontinued operations in the city such that the city cannot elect to credit the overpayment for a future tax liability, the city may elect to refund any amount in excess of $300,000.00 in the next fiscal year after the request for refund of the overpayment has been made. (Ord. No. 2004-80, § 1(Exh. B), 10-20-04; Ord. No. 2010-33(10-O-0875), § 2, 6-30-10)

Atlanta City Code § 30-84 Public hearing before tax increase.

Sec. 30-84. - Public hearing before tax increase. The city shall conduct at least one public hearing before adopting any ordinance or resolution regarding the occupation tax. (Ord. No. 2004-80, § 1(Exh. B), 10-20-04; Ord. No. 2025-35(25-O-1417), § 24, 9-15-25)

Atlanta City Code § 30-85 Copy of latest state tax return or other appropriate documentation of gross receipts required for occupation tax certificate; locations and records open to inspection; record retention requirements.

Sec. 30-85. - Copy of latest state tax return or other appropriate documentation of gross receipts required for occupation tax certificate; locations and records open to inspection; record retention requirements. (a) Each business, trade, profession, or occupation required to pay a tax based upon gross receipts shall be required to provide the office of revenue with a copy of the entity's latest state tax return, or other appropriate documentation of statewide gross receipts that is acceptable to the chief financial officer, upon the renewal, adjustment or final application for an occupation tax certificate. A business' NAICS code on their occupation tax documentation must match the NAICS code used for the U.S. Internal Revenue Service and where the code does not match, the occupation tax certificate cannot be issued until an amended return from the U.S. Internal Revenue Service is provided. (b) Upon demand by the chief financial officer or his or her designee, it shall be the duty of any person who is required to obtain an occupation tax certificate from the city to open all portions of any location, where business is conducted inside the city, for the purpose of enabling the chief financial officer or his or her designee to ascertain and gain information necessary for the determination of the proper classification of any business for occupation tax purposes. (c) Upon demand by the chief financial officer or his or her designee, it shall be the duty of any person, who is required to obtain an occupation tax certificate from the city, to produce, furnish or make available, during regular business hours at a location inside the city, all books of account, invoices, papers, reports and memoranda containing entries showing amount of purchases, sales receipts, inventory and other information, from which the determination of the proper classification of any business for the previous three calendar years may be determined for occupation tax purposes or from which the amount of occupation tax for the previous three calendar years may be determined or verified, regardless of whether such records are maintained outside of the city. Such records may include but are not limited to bank deposit books, bank statements, copies of sales tax reports made to the state of Georgia, and copies of state and federal income tax returns. (d) Any person who is required to obtain an occupation tax certificate from the city and who is required to produce, furnish or make available, during regular business hours at a location inside the city, any documents or records described in this article shall keep and preserve all such documents or records for a period which includes the three previous calendar years. (e) It shall be a violation of this article for any person to fail or refuse to perform any duty herein imposed or to obstruct or interfere with the chief financial officer or his or her designee in the performance of their duties or to refuse to produce, furnish or make available any documents or records described in this article. Any person violating this section may be cited by the compliance investigators and upon conviction by the municipal court shall be punished as prescribed in section 1-8 of the Atlanta City Code. For the purpose of administering this section and for the purpose of enforcing the provisions of this article, a person who is an employee or agent acting in a capacity of apparent authority shall be jointly and severally liable for the payment of all fines, taxes, penalties and interest which are past due. (Ord. No. 2004-80, § 1(Exh. B), 10-20-04; Ord. No. 2005-03, § 3, 1-10-05; Ord. No. 2025-35(25-O-1417), § 25, 9-15-25)

Atlanta City Code § 30-86 Appeal of decisions of the chief financial officer; claims for refunds.

Sec. 30-86. - Appeal of decisions of the chief financial officer; claims for refunds. (a) Any decision of the chief financial officer under this article, including without limitation, such decisions as to entitlement to exemptions, profitability classifications, methods of accounting, the imposition of penalties and interest, and the amount of tax due, may be appealed, in writing by any taxpayer. Such appeal shall be filed in writing with the office of revenue and no special form is required except that the taxpayer set forth sufficient information for the determination of the appeal. The taxpayer shall be responsible to set forth the information, which the taxpayer considers pertinent to the appeal and the chief financial officer may consider the appeal based only on the information submitted by the taxpayer. The chief financial officer shall act on such appeals only when submitted by the taxpayer, an attorney acting directly on the behalf of a taxpayer or from a person who presents a signed and notarized power of attorney that they are authorized to represent the taxpayer. (i) The filing of an appeal with the city, the Superior Court of Fulton County or any appellate court, as to the amount of tax due under Chapter 30, Article III of the Atlanta City Code of Ordinances shall not prevent the accrual of penalties and interest during the time that the amount is under appeal. If the appeal is granted in favor of the appellant, any such penalties or interest on the appealed tax amount shall be waived. However, if the appeal is denied by the city, or, the Superior Court of Fulton County or any appellate court with jurisdiction, any penalties and interest that have accrued during the time of the appeal shall become due. To avoid the possibility of paying additional interest and fees, the taxpayer may pay the amount in dispute and then file a claim for a refund if the appeal is successful. The filing of an appeal is a separate procedure from a claim for refund and taxpayers are hereby put on notice that the filing of an appeal of the determination of the amount of tax due is not a claim for refund and does not preserve any rights of the taxpayer with respect to the time limit for claiming a refund under state law. During the pendency of any appeal taken in accordance with this Section, the city shall not issue a citation pursuant to section 30-55 in connection with the dispute. The chief financial officer shall make a written determination on all appeals, except for claims for refunds, within six months of its filing. Other than a refund claim, any appeal, not acted on within six months is deemed denied. (ii) An appeal of a decision of the chief financial officer as to decisions made under this section shall be to the Superior Court of Fulton County by writ of certiorari wherein the errors complained of are plainly and distinctly set forth. (iii) Any appeal concerning the issuance of executions shall be governed in the manner set forth by state law. (b) Any claim for refund of any tax provided for in this article shall be subject to the provisions set forth in O.C.G.A. § 48-5-380 as it exists now or as it may be amended. (i) Any claim for refund of any tax provided for in this article shall be in writing and shall be addressed, by the taxpayer, to the chief financial officer, who is herein designated by the city council to accept claims for refunds. The claim shall identify the taxpayer, specify the business location, the tax years for which refunds are claimed and the dates of payment for which the refund is claimed. The claim shall also include a summary statement of the grounds on which the taxpayer relies and shall specify the tax years and dates of payments to which such grounds apply. In the event that the taxpayer desires a conference or hearing before the chief financial officer in connection with any claim for refund, the taxpayer shall so specify in writing at the time of filing the claim. The chief financial officer shall grant a conference at a time of his/her convenience except in those cases where the city council must hear the claim. (ii) The date of filing shall be the date that the claim for refund is received by the chief financial officer. In any case where the chief financial officer does not make a refund for any or all of the amount claimed, or cause the refund claim to appear on the agenda of the committee with purview over the department of finance, within one year of the date that the claim is received, the taxpayer may consider that the claim is denied. No claim shall be deemed approved by the failure of the chief financial officer to make a decision on the claim or to failure of the claim to appear on the agenda of the committee with purview over the department of finance. The chief financial officer and the taxpayer may agree in writing to extend the one year period for processing of the claim and such action shall stay the presumption of denial until the written agreement expires. (iii) In cases where there is an obvious clerical error, or the amount to be refunded meets the requirements of section 2-916(a) of the Atlanta City Code, the chief financial officer is authorized to approve any refund and may pay the refund without further authorization of the city council. (iv) In cases where there is no obvious clerical error or the amount to be refunded exceeds the requirements of section 2-916(a) of the Atlanta City Code, the process pursuant to section 2-916(c) of the Atlanta City Code shall be followed. In such cases where the taxpayer has requested a hearing before the governing authority, such hearing shall take place at the committee on finance and executive meeting. (c) Further proceedings concerning the denial of refund claims shall be as provided in O.C.G.A. § 48-5-380 as it may be from time to time amended. (Ord. No. 2004-80, § 1(Exh. B), 10-20-04; Ord. No. 2018-45(18-O-1458), § 1, 10-10-18; Ord. No. 2025-35(25-O-1417), § 26, 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_DIV1GEFetched: 10/28/2026