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Contact Info

Department of Finance

Office of Revenue

55 Trinity Avenue, SW

Suite 1350

Atlanta, Georgia 30303

biztax@atlantaga.gov

 

Tel: 404.330.6270

 

Hours of Operation:
Monday – Friday
8:15 a.m. to 5:00 p.m.

Office is closed on weekends and holidays.

About Business Taxes

The business license tax fee is based upon Taxable Gross Revenue. The current year’s fee is based upon estimates of gross revenue and is adjusted when you apply for a renewal license. The fee is computed by the city, based upon information provided on the application. A bill will be sent for the amount due.

If you are performing multiple business functions in the same location, the dominant activity, or activity with the highest tax class, is what will determine your SIC code.

It is the City who determines the final amount based on a calculation of these fees. For your information, we have provided details on the class and rate schedule below.

Tax Rate Structure


The annual registration fee is $75.00.

The tax rate structure is as follows:

Tax class

Flat rate $0 to $10,000

Tax rate per $1,000

1

$50.00 PLUS

0.60

2

$50.00 PLUS

0.75

3

$50.00 PLUS

0.85

4

$50.00 PLUS

1.10

5

$50.00 PLUS

1.40

6

$50.00 PLUS

1.65

7

$50.00 PLUS

1.90

8

$50.00 PLUS

2.15


And $25.00 per employee, with the first employee exempt.


Source: Atlanta Municipal Code § 30-62.

SIC Code Listing by Description

SIC CODE CATEGORY TAX CLASS
7311 ADVERTISING AGENT/COUNSELORS 5
7922 AGENTS/THEATRICAL SVC 7
7623 AIR CONDITION SERVICE & REPAIR 5
7219 ALTERATIONS, CLOTHING 5
4119 AMBULANCE/ROAD  3
7911 AMUSEMENT & RECREATION SERVICE 7
7993 AMUSEMENT MACH, COIN OPERATED 7
7996 AMUSEMENT PARKS 7
742 ANIMAL HOSPITAL 5
752 ANIMAL SHELTER AND/OR GROOMING 5
6513 APARTMENT BUILD/COMPLEX RENTAL 7
2311 APPAREL & FINISHED FABRIC PROD 5
5722 APPLIANCES-HOUSEHOLD, RENTAL 3
8712 ARCHITECTURAL SERVICES 6
7694 ARMATURE REWINDING SHOPS 5
7333 ART/PHOTOGRAPHY COMMERCIAL 5
7997 ATHLETIC CLUB (ADMISSION FEE) 7
7385 AUCTIONEERS 5
8721 AUDITING/ACCOUNTING SERVICE 6
7538 AUTO REPAIR, OVERHAUL & GENERAL 4
5531 AUTO/HOME SUPPLY STORE-RETAIL  1
7531 AUTOMOBILE BODY & PAINT SHOP 4
5511 AUTOMOBILE DEALERS, NEW RETAIL 1
5013 AUTOMOBILE PARTS, WHOLESALE 2
7534 AUTOMOBILE TIRES, RECAPPING 4
7512 AUTOMOBILE, RENTAL/LEASING 4
2394 AWNING & TENT MAKERS  5
5113 BAGS, BAGGING & TIES, DEALERS 2
5461 BAKERY STORES, W/R SALES ONLY 2
2051 BAKERY, WHOLESALE/RETAIL 5
6512 BALLROOM, LEASE/RENT PARTIES 7
6712 BANK HOLDING COMPANY 8
6052 BANKS, FOREIGN 8
7241 BARBER SHOPS/SCHOOLS 5
2449 BARREL/DRUM/PALLET MFG/DEALER 4
3691 BATTERIES, MANUFACTURER 6
7231 BEAUTY SHOPS/SCHOOLS 5
5078 BEVERAGE COOLERS, WHOLESALE 2
7319 BILL DISTRIBUTORS 5
7312 BILLBOARD (ERECTION/LEASE) 5
7932 BILLIARD OR POOL HALL 7
3564 BLOWERS & BLOWER SYSTEMS, 7
7332 BLUEPRINTING/DUPLICATING SVCS 5
7022 BOARD/LODGE/ROOM NO PERMIT RQD 4
7021 BOARDING/LODGING/ROOMING HOUSE 4
5551 BOAT SUPPLY/ACCESSORY, RETAIL 1
7386 BONDSMEN 5
2731 BOOK & MAGAZINES-PUBLISH/PRINT 6
5942 BOOK STORE, RETAIL 3
2789 BOOKBINDERS 6
2026 BOTTLERS-MILK W/FLAVORED SYRUP 5
2086 BOTTLERS-SOFT DRINKS 5
2652 BOX MANUFACTURING 6
5621 BRIDAL SHOPS 4
6163 BROKERS, MISCELLANEOUS 8
5211 BUILDING MATERIALS-SUPPLIES 3
5031 BUILDING MATERIALS, WHOLESALE 2
1731 BURGLAR ALARM (INSTALL ONLY) 4
3272 BURIAL VAULTS 6
4111 BUS & MOTOR COACH COMPANY 3
4171 BUS TERMINALS 3
8999 BUSINESS SERVICES, NOT CLASS 6
8641 BUSINESS/FRATERAL ASSOCIATION 3
2599 CABINET SHOPS, MANUFACTURING 4
5946 CAMERA & PHOTO SUPPLIES, RETAIL  3
5040 CAMERA & SUPPLIES, WHOLESALE 2
5441 CANDY & NUT, RETAIL 2
5145 CANDY, WHOLESALE 2
5963 CANVASSERS 3
7542 CAR WASH/DETAILING 4
7910 CARNIVALS 7
5814 CATERERS 4
3241 CEMENT MANUFACTURER 6
6553 CEMENTERY COMPANY/AGENT/DEALER 7
6099 CHECK CASHERS 8
2022 CHEESE, MFG/PROCESSOR 5
2833 CHEMICAL & ALLIED PRODUCTS 7
8041 CHIROPRACTOR 4
5993 CIGAR STORE & STANDS, RETAIL 3
5194 CIGARETTES/TOBACCO, WHOLESALE 2
2121 CIGARS, MANUFACTURERS OF  6
3251 CLAYS, STONE & GLASS PRODUCTS 6
5136 CLOTHING(MEN/BOYS), WHOLESALE 2
5137 CLOTHING(WOMEN/CHILD) WHOLESALE 2
5052 COAL, WHOLESALE 2
5499 COFFEE OR TEA STORES, RETAIL 2
4222 COLD STORAGE WAREHOUSE 3
7321 COLLECTION & CLAIM AGENGY  5
5081 COMMERCIAL MACHINE/EQUIP , WHOLE 2
2759 COMMERCIAL PRINTING  6
3669 COMMUNICATION EQUIP SALES 6
4899 COMMUNICATION SVCS-MISC 7
5032 CONCRETE MARBLE, GRANITE WHOLE 2
3273 CONCRETE, MANUFACTURER (MIXED) 6
6281 CONSULTANT/COUNSELOR/FINANCE 7
8742 CONSULTANT/MGMT, COUNSELOR, BUS 6
1521 CONTRACTOR-BLDG CONSTRUCTION 3
1752 CONTRACTOR-CARPET LAYERS/FLOOR 4
1771 CONTRACTOR-CONCRETE WORK 4
5133 DRY GOODS, WHOLESALE 2
7215 DRYING CLEANING, COIN OPERATED 5
8244 EDUCATIONAL SERVICES & SCHOOLS 5
4911 ELEC, GAS, & SANITARY SERVICES 7
5063 ELECTRIC LIGHT BULBS, WHOLESALE 2
5064 ELECTRICAL APPLIANCES/SUPPLIES 2
3521 ELECTRICAL MACHINARY SUPPLIES 6
3699 ELECTRICAL MACHINARY-NOT CLASS 6
7629 ELECTRONIC REPAIR-NOT COMPUTER 5
7550 EMISSIONS SERVICE 4
7361 EMPLOYMENT AGENCIES 5
8711 ENGINEERING SERVICES 6
3479 ENGRAVING 5
7929 ENTERTAINMENT 7
7223 ESCORT SERVICES 5
7342 EXTERMINATORS 5
2399 FABRICATED TEXTILES-MISC 5
8322 FAMILY SOCIAL SERVICES 4
5816 FAST FOOD RESTAURANT 4
2819 FERTILIZER FACTORY 7
5191 FERTILIZER, WHOLESALE 2
7819 FILM DEVELOPERS, PICTURES/TV 5
7829 FILM/MOTION PICTURE AGENT 5
7823 FILM/MOTION PICTURE DISTRIBUTER 5
6145 FINANCE COMPANIES (SMALL LOANS) 8
5940 FIREARM SALES 3
7977 FISH AQUARIUMS, RENTAL 7
5146 FISH/SEAFOOD, WHOLESALE 2
912 FISHERIES 5
5713 FLOOR COVERING, RETAIL 3
5023 FLOOR COVERING, WHOLESALE 2
5992 FLORIST, RETAIL 3
2032 FOOD MANUFACTURER, CANNED 5
2099 FOOD PREPARATION-MISC 5
7950 FORTUNE TELLER 7
3322 FOUNDRIES 4
3952 FRAMERS, ART SUPPLIES 6
6794 FRANCISING/PATENT OWNERS 8
5148 FRUIT & PRODUCE, WHOLESALE 2
5431 FRUIT & PRODUCE, RETAIL 2
5982 FUEL & ICE DEALERS, RETAIL 3
7261 FUNERAL ESTABLISHMENTS 5
5681 FUR CLOTHING RETAILS 4
7641 FURNITURE REPAIR & REUPHOLSTER 5
2511 FURNITURE/FIXTURES-MANUFACT 4
5021 FURNITURE, WHOLESALE 2
4953 GARBAGE COLLECTIONS & DISPOSAL 7
5261 GARDEN SUPPLIES & TOOLS, RETAIL 3
5984 GAS, LIQUID PETROLEUM/SUPPLY 3
5541 GASOLINE SERVICE STATION 1
5172 GASOLINE, WHOLESALE 2
5399 GENERAL MERCHANDISE, RETAIL 4
5947 GIFT SHOP 3
3211 GLASS MFG/LAMINATING 6
7536 GLASS REPLACE & REPAIR AUTO 4
5231 GLASS/PAINT/WALL PAPER, RETAIL 3
7992 GOLF COURSES-INCL MINIATURE 7
4221 GRAIN ELEVATORS 3
5153 GRAIN, DEALERS, WHOLESALE 2
1423 GRANITE QUARRYING, CRUSH/BROKEN 6
1411 GRANITE, CUT AND SHAPED 6
7336 GRAPHIC DESIGNS 5
5149 GROCERIES & RELATED PRODUCTS 2
5141 GROCERIES, WHOLESALE 2
5411 GROCERS, RETAIL 2
7381 GUARD & ARMORED CAR SERVICE 5
7387 HANDWRITING ANALYSIS 5
5251 HARDWARE, RETAIL 3
254 HATCHERY 6
5611 HATS, RETAIL 4
8099 HEALTH SERVICES/OFFICE NEC 4
6711 HOLDING COMPANIES 8
5719 HOME FURNISHING STORES, RETAIL 3
5712 HOME FURNISHING/EQUIP, RETAIL 3
781 HORTICULTURISTS (GROOM PLANTS) 5
2251 HOSIERY MILLS 4
8062 HOSPITAL SANITARIUMS & LIKE 4
7011 HOTEL/MOTEL/BED & BREAKFAST 4
1799 HOUSE MOVER & WRECKER 4
8049 HYPNOTISTS, OFFICE 4
2024 ICE CREAM MANUFACTURER 5
2097 ICE, MANUFACTURERS 5
5161 INDUSTRIAL CHEMICALS, WHOLESALE 2
5084 INDUSTRIAL MACHINE/EQUIPMENT 2
5085 INDUSTRIAL SUPPLIES, WHOLESALE 2
6411 INSURANCE SERVICES/ADJUSTOR 7
7390 INTERIOR DESIGN 5
7349 JANITOR OR HOUSEKEEPING SVCS 5
5944 JEWELRY, RETAIL 3
5090 JEWELRY, WHOLESALE 2
7951 KARATE, GYMS, JUDO 7
2281 KNITTING MILLS 4
6541 LAND TITLE/WARRANTY COMPANY 7
4954 LANDFILLS 7
782 LANDSCAPE/CULTIVATING SVCS 5
7211 LAUNDRIES, HAND/AUTOMATIC MACH 5
5072 LAWNMOWER, WHOLESALE 2
7394 LEASED EQUIPMENT 5
3172 LEATHER & LEATHER PRODUCTS 5
8111 LEGAL SERVICES 6
8231 LIBRARIES 5
4120 LIMOUSINE SERVICE 3
7213 LINEN SERVICES 5
291 LIVE STOCK 6
5948 LUGGAGE & LEATHER GOODS, RETAIL 3
2421 LUMBER MANUFACTURER 4
3599 MACHINE SHOPS, JOBBING/REPAIR 7
3531 MACHINERY & EQUIPMENT 7
5961 MAIL ORDER BUSINESS 3
7331 MAILING SERVICE 5
8741 MANAGEMENT/ADMIN SVC 6
2431 MANTELS, MANUFACTURER/DEALERS 4
3999 MANUFACTURING NOT CLASSIFIED 6
3281 MARBLE BUILDING, CUT & SHAPE 6
8732 MARKET RESEARCH 6
8048 MASSAGE THERAPIST/TECHNICIAN 4
7225 MASSAGE/TATOO PARLOR 5
2515 MATTRESS MAKERS 4
5147 MEAT/SEAFOOD FROM VEHICLES 2
5423 MEAT/SEAFOOD MARKETS, RETAIL 2
8011 MEDICAL DOCTOR OFFICE/CLINIC 4
8072 MEDICAL/DENTAL LABS 4
5047 MEDICAL/HOSP EQUIP-WHOLESALE 2
2834 MEDICINE, MANUFACTURING 7
8699 MEMBERSHIP ORGANIZATIONS, MISC 3
5051 METAL JOBBERS, WHOLESALE 2
3499 METAL PRODUCTS, MANUFACTURING 5
3399 METAL PRODUCTS, NOT CLASSIFIED 4
5451 MILK, RETAIL 2
2041 MILLS, FLOUR/SOYBEANS 5
7389 MISC BUSINESS SERVICE 5
7999 MISCELLANEOUS RECREATION SVCS 7
3899 PHOTO/CLOCK/MED EQUIP MFG 7
7221 PHOTOS OTHER THAN COMMERCIAL 5
7991 PHYSICAL FITNESS FACILITY 7
5074 PLUMB/HEAT SUPPLIES, WHOLESALE 2
8043 PODIATRIST 4
5094 PRECIOUS METALS 2
5122 PRESCRIPTION/TOILETRIES, WHOLE 2
5086 PROFESSIONAL EQUIP/SUPPLY, WHOL 2
7941 PROFESSIONAL SPORTS/PROMOTERS 7
7393 PROTECTIVE SERVICES 5
8743 PUBLIC RELATIONS SVC 6
2741 PUBLISHING - MISCELLANEOUS 6
6531 REAL ESTATE AGENTS 7
5093 RECYCLING-METAL(WASTE & SCRAP) 2
4741 RENTAL OF RAILROAD CARS 3
7359 RENTAL/LEASING EQUIPMENT 5
8734 RESEARCH/DEVELOPMENT/TEST LABS 6
3842 RESPIRATORY EQUIP SALE/SERVICE 7
5812 RESTAURANTS 4
5631 RETAIL TRADE-APPAREL/ACCESSORY 4
3295 ROCK QUARRIES 6
3444 ROOFING, MANUFACTURERS 5
5033 ROOFING, WHOLESALE 2
3011 RUBBER & MISCELLANEOUS PRODUCT 5
3953 RUBBER STAMPS, STENCIL CUTTING 6
7217 RUG CLEANING COMPANY 5
5815 SANDWICHES(PREPACKAGED), RETAIL 4
4959 SANITARY SVCS-NOT CLASSIFIED 7
6120 SAVINGS & LOAN ASSOCIATIONS 8
8241 SCHOOL, CORRESPONDENCE 5
8249 SCHOOL, TRADE 5
8299 SCHOOLS NOT CLASSIFIED 5
3442 SCREEN/DOOR/WINDOW MGG 5
5931 SECOND-HAND GOODS OF ANY DESC 3
6211 SECURITY & COMMODITY BROKERS 7
6231 SECURITY/COMMODITY EXCHANGE 7
5087 SERVICE EQUIP/SUPPLY, WHOLESALE 2
5949 SEWING SUPPLIES, RETAIL 3
2321 SHIRTS MANUFACTURERS 5
7251 SHOE REPAIR & HATCLEANING SHOP 5
5661 SHOE, DEALERS/RETAIL 4
5139 SHOES, WHOLESALE 2
5412 SNACK SHOPS 2
2841 SOAP, MANUFACTURING 7
8399 SOCIAL SERVICES, MISC 4
7392 SOLICITORS 5
5699 SPECIALIZED APPAREL/ACCESSORY 4
7699 SPECIALIZED REPAIR SHOPS 5
5950 SPORTING GOODS RETL GUN SALES 3
5941 SPORTING GOODS, RETL NO PERMIT 3
5091 SPORTING GOODS, WS (GUNS SALES) 2
5041 SPORTING GOODS, WS (NO PERMIT) 2
5943 STATIONERY, INCLUDING BOOKS 3
3299 STATUARY MANUFACTURER 6
2048 STOCK POWDERS, MANUFACTURERS 5
211 STOCK YARDS 6
4225 STORAGE/WAREHOUSING 3
3631 STOVES, MANUFACTURER 6
8713 SURVEYING SERVICES 6
2111 TABACCO MANUFACTURER 6
2077 TALLOW, MANUFACTURERS 5
5732 TAPE RECORDERS, RETAIL 3
6799 TAX FINANCING 8
4121 TAXI-CABS 3
7398 TELECOMMUNICATIONS 5
4821 TELEGRAPH, SERVICE/SIGNAL/AGENT 7
7622 TELEVISION REPAIR 5
4833 TELEVISION, BROADCAST 7
4841 TELEVISION, CLOSED CIRCUIT 7
7362 TEMPORARY EMPLOYMENT AGENCIES 5
2299 TEXTILE GOODS MANUFACTURER 4
2211 TEXTILE MILL PRODUCTS, MFG 4
3253 TILING MANUFACTURERS 6
7549 TOWING & RECKER SERVICE 4
5042 TOYS & HOBBY GOODS, WHOLESALE 2
5092 TOYS AND HOBBY GOODS WHOLESALE 2
5942 TOYS, RETAIL 3
7396 TRADING STAMPS, DEALER/COMPANY 5
7033 TRAILER PARKS, SHORTS TERM SITES 4
7519 TRAILER PARKS, SHORT TERM SITES 4
3711 TRANSPORTATION EQUIPMENT 3
4789 TRANSPORTATION SVCS-MISC 3
4731 TRANSPORTATION/SHIPPING BROKER 3
4724 TRAVEL AGENCIES 3
783 TREE SURGERY 5
4212 TRUCKING/COURIER-EXCEPT RENTAL 3
3161 TRUNKS MANUFACTURER 5
2791 TYPESETTING 6
7339 TYPING/STENO/SECRETARIAL SVCS 5
5331 VARIETY STORES 4
5599 VEHICLE DEALERS (EXCEPT AUTO) 1
5962 VENDING MACHINES, SALE OF PROD 3
2591 VENETIAN BLIND, MANUFACTURING 4
7841 VIDEO RENTALS 5
7812 VIDEO/MOTION PIC/MUSIC PRODTNS 5
5095 WASTE MATERIALS, WHOLESALE 2
7631 WATCH, CLOCK & JEWLERY REPAIR 5
3589 WATER PURIFICATION (HOUSE) 7
7692 WELDING SHOP 5
5099 WHOLESALE NOT CLASSIFIED 2
2499 WOOD PRODUCTS -NOT CLASSIFIED 4
5652 WOODENWARE, DEALERS/RETAIL 4
2283 WOOLEN MILLS 4
1795 WRECKING BUILDINGS 4

 

Related Links

Invest Atlanta

Start Up Atlanta

Zoning Enforcement Division

Applying for a Business License

Applying for a Renewal Business License

Regulatory Permits

Last updated: 12/7/2016 3:18:15 PM