Determination of amount.
Atlanta City Code § 30-61
in effectSec. 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)
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_S30-61DEAMFetched: 10/28/2026
