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Per employee tax exempted.

Atlanta City Code § 30-306
in effect
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Sec. 30-306. - Per employee tax exempted. No qualifying business shall be taxed on the number of employees for the first three years of operations, specifically including the year of registration, except where the business has more than $1,000,000.00 of gross receipts in which case, the per employee exemption shall only apply to five employees. (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_S30-306PEEMTAEXFetched: 10/28/2026

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30-306 | Corpus