Professional occupation tax.

Atlanta City Code § 30-63

in effect

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)

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_S30-63PROCTAFetched: 10/28/2026