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Form a Business

Casual and isolated activity.

Atlanta City Code § 30-72
in effect
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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)
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_S30-72CAISACFetched: 10/28/2026

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30-72 | Corpus