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Form a Business

Amount of tax exempted.

Atlanta City Code § 30-305
in effect
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Sec. 30-305. - Amount of tax exempted. No qualifying business shall be taxed on the first $1,000,000.00 of gross receipts for the first three years of operations, specifically including the year of registration. (Ord. No. 2015-13(15-O-1078), § 1(Exh. A), 3-11-15)
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_DIV4PRTAEXNEEMTEBU_S30-305AMTAEXFetched: 10/28/2026

Starting a business in Georgia? Georgia LLC guide: costs and requirements

30-305 | Corpus