Registration and renewal required.
Atlanta City Code § 30-303
in effectSec. 30-303. - Registration and renewal required.
(a) Pursuant to section 30-65 of this article, registration and renewal of the business license is required even for a business which is included in the NAICS classifications which are approved to provide start-up exemptions for qualifying businesses and it shall remain a violation of this article for any business, even when entitled to an exemption under this division, to fail to comply with the requirements of this article.
(1) Determination of whether a business is a qualifying business is solely reserved to the chief financial officer or his designee and it shall be a violation of this article for a business which would be a qualified business if properly registered to operate without a business license.
(2) It shall not be a defense to a citation for failure to register for a business which would be a qualified business if properly registered to operate without a business license and such business may still be cited for violation of section 30-65 even if it is granted a start-up exemption. The chief financial officer may, but is not required to, dismiss a citation upon a determination that no tax would be due after the initial registration provided that the business is in its first year of operations.
(b) Notwithstanding the determination that business is determined to be a qualifying business upon its initial registration, the timely renewal of the registration in compliance with section 30-69 is required.
(1) Renewal is required in order to determine if gross receipts of the qualifying business exceed the level to which the exemption applied such that some tax is due;
(2) Renewal is required to determine if the qualifying business has exhausted its right to exemptions which is limited in all case to three tax years
(c) A business which is organized solely to make investments which might be exempt from some or all taxes imposed by this article by virtue of the exemptions granted by this division shall nevertheless be required to register and renew its business license.
(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_S30-303REREREFetched: 10/28/2026