Levy.
Atlanta City Code § 30-52
in effectSec. 30-52. - Levy.
As provided in this article and in accordance with state law, an occupation tax is hereby levied and assessed on each person engaged in any business, trade, profession or occupation located within the jurisdiction of the city and on each person whose business, trade, profession or occupation, is carried on, operated or performed within the jurisdiction of city; except that no occupation tax, regulatory fee or administrative fee is levied on any state or local authority or nonprofit organization. In the case of businesses and practitioners of professions and occupations with no location or office in the state within the meaning of O.C.G.A. § 48-13-7, an occupation tax shall be levied and assessed on such business, trade, profession or occupation as provided for in O.C.G.A. § 48-13-7.
(Ord. No. 2004-80, § 1(Exh. B), 10-20-04; Ord. No. 2025-35(25-O-1417), § 2, 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_S30-52LEFetched: 10/28/2026