Copy of latest state tax return or other appropriate documentation of gross receipts required for occupation tax certificate; locations and records open to inspection; record retention requirements.
Atlanta City Code § 30-85
in effectSec. 30-85. - Copy of latest state tax return or other appropriate documentation of gross receipts required for occupation tax certificate; locations and records open to inspection; record retention requirements.
(a) Each business, trade, profession, or occupation required to pay a tax based upon gross receipts shall be required to provide the office of revenue with a copy of the entity's latest state tax return, or other appropriate documentation of statewide gross receipts that is acceptable to the chief financial officer, upon the renewal, adjustment or final application for an occupation tax certificate. A business' NAICS code on their occupation tax documentation must match the NAICS code used for the U.S. Internal Revenue Service and where the code does not match, the occupation tax certificate cannot be issued until an amended return from the U.S. Internal Revenue Service is provided.
(b) Upon demand by the chief financial officer or his or her designee, it shall be the duty of any person who is required to obtain an occupation tax certificate from the city to open all portions of any location, where business is conducted inside the city, for the purpose of enabling the chief financial officer or his or her designee to ascertain and gain information necessary for the determination of the proper classification of any business for occupation tax purposes.
(c) Upon demand by the chief financial officer or his or her designee, it shall be the duty of any person, who is required to obtain an occupation tax certificate from the city, to produce, furnish or make available, during regular business hours at a location inside the city, all books of account, invoices, papers, reports and memoranda containing entries showing amount of purchases, sales receipts, inventory and other information, from which the determination of the proper classification of any business for the previous three calendar years may be determined for occupation tax purposes or from which the amount of occupation tax for the previous three calendar years may be determined or verified, regardless of whether such records are maintained outside of the city. Such records may include but are not limited to bank deposit books, bank statements, copies of sales tax reports made to the state of Georgia, and copies of state and federal income tax returns.
(d) Any person who is required to obtain an occupation tax certificate from the city and who is required to produce, furnish or make available, during regular business hours at a location inside the city, any documents or records described in this article shall keep and preserve all such documents or records for a period which includes the three previous calendar years.
(e) It shall be a violation of this article for any person to fail or refuse to perform any duty herein imposed or to obstruct or interfere with the chief financial officer or his or her designee in the performance of their duties or to refuse to produce, furnish or make available any documents or records described in this article. Any person violating this section may be cited by the compliance investigators and upon conviction by the municipal court shall be punished as prescribed in section 1-8 of the Atlanta City Code. For the purpose of administering this section and for the purpose of enforcing the provisions of this article, a person who is an employee or agent acting in a capacity of apparent authority shall be jointly and severally liable for the payment of all fines, taxes, penalties and interest which are past due.
(Ord. No. 2004-80, § 1(Exh. B), 10-20-04; Ord. No. 2005-03, § 3, 1-10-05; Ord. No. 2025-35(25-O-1417), § 25, 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_S30-85COLASTTAREOTAPDOGRREREOCTACELOREOPINREREREFetched: 10/28/2026