Skip to page body Home Government Residents Visitors Doing Business Newsroom How Do I...

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.

Nader Sohrab
Revenue Chief
nsohrab@atlantaga.gov

Felicia Daniel, CGFM
Deputy Revenue Chief
fdaniel@atlantaga.gov 

Chukwufumnanya D. Johnson,CPA,CFE
Revenue Director
chdjohnson@atlantaga.gov

Dennis Stroud, MBA, PMP
Revenue Director
dstroud@atlantaga.gov

Please mail all payments to:

City of Atlanta
PO Box 105275
Atlanta, GA  30348-5275

The Office of Revenue does not accept payments plans/installment agreements for any tax or fee due to the City.

FREQUENTLY ASKED QUESTIONS (FAQs)

 APPLYING FOR A BUSINESS LICENSE

Q. Who is Revenue Discovery Systems (RDS)?
A. RDS (www.revds.com) is an authorized agent for the City of Atlanta. RDS assists the City of Atlanta with discovery of new businesses and audits.

Q. What do I need to register a business?
A. Government issued photo identification.
    Articles of Incorporation, if your business has been incorporated.
    Notarized SAVE Affidavit
    Notarized E-Verify Affidavit
    Sales Tax Number.
    Federal Tax Identification Number or Social Security Number.
    $75.00 Registration Fee guaranteed funds (money order or certified
    bank check).
    $50.00 Zoning Review Fee
    A regulatory permit may be required, depending on the nature of
    your business.

Q. What happens when I come in to register a new business?
A. You will be asked to complete a New Business Tax Application, which includes a request for an estimate of gross revenue from your business start date until the end of the year.

There is a non-refundable $75.00 registration fee that must be paid with guaranteed funds (money order or certified bank check). You will go to the Zoning Enforcement Division (3rd Floor, Suite 3900) for approval of your business location which requires a $50.00 fee. After processing and paying the $75.00 registration fee and $50.00 zoning fee, you will receive a temporary license that expires in 30 days.

Q. When will I receive my permanent license?
A. You will receive a bill based on the estimated revenue and number of employees. Once your
business tax bill has been paid in full, your business license will be mailed within 5-7 business days.

Q. How long does the process take if I come down to your office?
A. The Zoning Department stops processing new applications at 4:00 p.m. Please allow thirty (30) minutes to an hour to complete the entire process. The Office experiences heavy volume from January 1 through February 15 and wait time may exceed one and a half hours.

Q. May I register my new business by mail?
A. Yes, fully complete, sign and date the New Business Tax Application, Notarized Save and E-Verify Affidavits and include government issued picture identification. Be sure to enclose the $75.00 registration fee and $50.00 zoning fee in guaranteed funds (money order or certified bank check). Neither personal nor company checks are accepted. Payment should be made payable to the City of Atlanta. Applications received through the mail require six to eight weeks processing time because zoning requirements also have to be completed.

Q. Can I register a new business on-line?
A. No, however you may download the New Business Application, here. Fully complete, sign and date the New Business Tax Application, Notarized Save and E-Verify Affidavits include government issued picture identification. Be sure to enclose the $75.00 registration fee and $50.00 zoning fee in guaranteed funds (money order or certified bank check). Neither personal nor company checks are accepted. Payment should be made payable to the City of Atlanta. Applications received through the mail require six to eight weeks processing time because zoning requirements also have to be completed.

Q. What if I made a mistake reporting my gross revenue?
A. You may download the Business Tax Amendment Form, here.

A form must be completed for each year you wish to amend. Please indicate your gross receipts and number of employees. You must also submit the tax returns Federal 1120 or Georgia 600 for the all applicable year.

Q. Where do I get my Tax Identification Number?
A. Visit the State of Georgia, Department of Revenue's website for your State Tax Identification Number and fill out the State Tax Registration Form, here.

 

B. Visit the Internal Revenue Service website for your Federal Tax Identification Number, here.

Q. What is my business tax based on?
A. Your tax is based upon the gross receipts, number of employees and type of business (SIC/NAICS code). Businesses located in the City of Atlanta are taxed on statewide receipts. Businesses located outside Georgia are taxed on receipts generated in the City of Atlanta, only.

Q. My business is in Georgia, but not in Atlanta; do I need a Business Tax Certificate to operate in Atlanta?
A. Current state law mandates that you register your business in the municipality or jurisdiction where it is located. This registration allows your business to operate statewide. (Businesses located outside Georgia must register in each municipality or jurisdiction where they have a business location.)

Q. I changed the name of my business and/or location during the past year. How can I update my Business Tax Certificate (Business License)?
A. It is important to notify the Business Tax Division as soon as possible, when adding or changing any business names or locations. There is no fee to change your business name.

 

However, location changes within the city limits of Atlanta requires a written request for zoning approval which is assessed a $50.00 Zoning Review Fee.

 

You can download the Change of Address Form, here.

Q. My business ownership status has changed (became a corporation, changed from partnership to sole proprietorship, etc.); do I need to contact your office?

A. Yes: a Business Tax Final Close Form must be completed to close the business under the former ownership structure and have a New Business Tax Application filled out.

Return the New Business Tax Application Form completed to register the new business.

Q. I have multiple businesses located within the City of Atlanta. Do I pay a registration fee for each?
A. Yes: each business location must be registered and all applicable fees paid.

Q. How can I find out if my business is located within the City of Atlanta’s corporate limits?
A. To verify that your business is located within the City of Atlanta’s corporate limits, please call the Zoning Enforcement Division at 404.330.6175.

Q. Who should I contact if I have questions regarding regulatory matters such as:
  1. Malt beverages/wine consumed-packaged?
  2. Malt beverages/beer consumed-packaged?
  3. Create a package store area?
  4. Distilled spirits packaged-consumed?
  5. Adult entertainment?
  6. Hotel/Motel?
  7. Massage salon?
  8. Massage technician?
  9. Bonding company?
  10. Escort service?
  11. Billiard/pool room?
A. You should contact the Atlanta Police Permits office at 404.546.4470. Please review the Regulatory Permit Directory for more information.

Q. Where can I find other business tax related forms?
A. All Revenue forms can be found at www.atlantaga.gov and Select: “How Do I” then Select: “Download Forms”.

RENEWING A BUSINESS LICENSE  


Q. What does it mean to renew my business license?
A. Renewing a business license requires that a business provide: (1) Prior year gross revenues; (2) Number of employees, (3) Notarized SAVE/E-Verify affidavits (if applicable) and; (4) Applicant’s government issued photo ID.
There is no payment due at the time of renewal. After a business license is renewed, an invoice will be sent to the mailing address listed in our records. Payment is due on or before April 1.

Q. What are the deadlines for business tax renewals and payments?
A. The deadline to renew your registered business is February 15th each year. The payment deadline is April 1st each year.

Q. What is the penalty, if my renewal is not filed by February 15th?
A. Your business will be assessed a $500 late fee as prescribed by City of Atlanta Ordinance.

Q. What is the penalty, if my payment is not made by the deadline of April 1st?
A. Your business will be assessed a 10% penalty of your total license fee plus interest at 1.5% per month, if paid after April 1st.

Q. Will I receive business license renewal forms prior to the business license renewal deadline?
A. In our continuing effort to save Citizens and the City of Atlanta time and money, the Business License Renewal Application and accompanying forms will NOT be automatically mailed to businesses. All Revenue forms can be found at www.atlantaga.gov and Select: “How Do I” then Select: “Download Forms”.

Q. Can I renew my business online?
Yes. Please visit https://web.atlantaga.gov/BLIS. You will need your business tax # and PIN # to complete the online process.

The following business types are NOT eligible for online renewal based on their SIC code: parking garages, non-profits, attorneys, legal services, and insurance agencies.

Also, if our office has received returned mail for your business, you will not be eligible to renew online. You must contact our Office at 404.330.6270 to update your business mailing address and other contact information.

Q. Where can I find my PIN #?
A. Select “Retrieve My PIN” at https://web.atlantaga.gov/BLIS. Select “Find Pin”. You will need your Business Tax number and business location zip code. Once entered, your PIN will be displayed.

Q. May I renew my business license by mail?
A. Renewing online is the fastest and most efficient way to renew your business license. You may renew your business license by mail. Fully complete, sign and date the Business Tax Application, Notarized SAVE and E-Verify Affidavits and include a copy of your government issued photo identification. Applications received through the mail require six to eight weeks processing time.

Q. What is my business tax based on?
A. Your tax is based upon the gross receipts, number of employees and type of business. Businesses located in the City of Atlanta are taxed on statewide receipts. Businesses located outside Georgia are taxed on receipts generated in the City of Atlanta, only.

Q. When will I receive my business license?
A. Your business license will be mailed 5-7 business days after full payment has been made. Contact our office immediately if your mailing address has changed to avoid a delay in receiving your invoice and/or business license.

Q. What if I made a mistake reporting my gross revenue?
A. You may download the Business Tax Amendment Form, here.

A form must be completed for each year you wish to amend. Please indicate your gross receipts and number of employees. You must also submit the tax returns Federal 1120 or Georgia 600 for the all applicable years.

Q. I changed the name of my business and/or location during the past year. How can I update my Business Tax Certificate (Business License)?
A. It is important to notify the Business Tax Division, when adding or changing any business names or locations. There is no charge to change your business name. However, location changes within the city limits of Atlanta requires a written request for zoning approval which is assessed a $50.00 Zoning Review Fee.

 

You can download the Change of Address Form, here.

Q. My business ownership status has changed (became a corporation, changed from partnership to sole proprietorship, etc.); do I need to contact your office?
A. Yes: a Business Tax Final Close Form must be completed to close the business under the former ownership structure and a New Business Tax Application must be completed to register the new business.

Q. What is the Systematic Alien Verification for Entitlements (SAVE) Program?
A. The Georgia General Assembly passed legislation in 2007 that makes compliance with SAVE a requirement. The law is codified in O.C.G.A. § 50-36-1 and requires that state agencies and departments and every political subdivision of the state, including cities, verify the lawful presence in the United States of any applicant for a public benefit (i.e. business license) and verify that the applicant is legally entitled to receive the benefit for which they applied.

 

Hence, the City of Atlanta cannot issue a business license until a business is compliant with this program requirement.

Q. What is the E-Verify Program?
A. E-Verify is a federal program operated by the United States Department of Homeland Security designed to verify the employment eligibility information of newly hired employees. For more information, please visit http://www.uscis.gov/e-verify.

Q. The SAVE & E-Verify forms are required to be notarized. Does the Office of Revenue have notaries on staff?
A. Yes, the Office of Revenue has staff members that are notaries to assist our customers with this requirement.

Q. Where can I find other business tax related forms?
A. All Revenue forms can be found at www.atlantaga.gov and Select: “How Do I” then Select: “Download Forms”.

CITATIONS

YOUR BUSINESS HAS BEEN ISSUED A CITATION FOR OPERATING A BUSINESS WITHOUT PROPER REGISTRATION OR FAILURE TO DISPLAY A BUSINESS LICENSE CERTIFICATE

Q. Why did this business receive a citation?
A. This business received a citation for violating Section 30-65 (a) of the Atlanta City Code of Ordinances by operating a business without a license and/or for violating Section 30-76 for failure to display a current business license certificate for inspection.

 

Sec. 30-65. Registration required; renewal; transacting business when registration delinquent.
(a) All businesses operating within the jurisdiction of the city shall be registered with the business tax division unless exempted by this article or by state law. Any business which anticipates commencing operation on or after January 1 of each year shall within 30 days of commencing such business and, if not exempt from the levy of a registration fee, shall pay said fee in accordance with a city-prescribed schedule. Each such registration shall be for the calendar year in which the registration was obtained unless otherwise specifically provided. Renewal application for a business registered in the previous year should be completed on or before February 15 of each year and payment of the occupation tax should be made by April 1 or by a city-prescribed schedule.

As set forth in section 30-69, there is (imposed a penalty upon each person or other entity which fails to apply for and obtain an appropriate business registration and pay all required taxes and fees as provided in this article. Any person or other entity transacting or offering to transact business within the jurisdiction of the city without first having obtained such registration within the time required shall be subject to the payment of those fines, interest and penalties provided in section 30-69 in addition to the payment of all taxes, penalties and interest. This section shall not apply to the practitioners of professions listed in section 30-63 or in O.C.G.A. § 48-13-9 as it may be from time to time amended.

 

As set forth in section 30-69, there is (imposed a penalty upon each person or other entity which fails to apply for and obtain an appropriate business registration and pay all required taxes and fees as provided in this article. Any person or other entity transacting or offering to transact business within the jurisdiction of the city without first having obtained such registration within the time required shall be subject to the payment of those fines, interest and penalties provided in section 30-69 in addition to the payment of all taxes, penalties and interest. This section shall not apply to the practitioners of professions listed in section 30-63 or in O.C.G.A. § 48-13-9 as it may be from time to time amended.

Sec. 30-76. Certificate to be available for inspection.
The certificate issued for any business location shall be available for inspection at the address listed on the certificate and shall be displayed to any authorized enforcement officer of the city when so requested. This requirement may also be satisfied by posting the certificate in some conspicuous place at the address listed on the certificate. This section does not apply to practitioners of professions listed in section 30-63.

Q. I am not the owner of the business. Why am I being cited and summoned to court?
A. Per Section 30-71(d), a person who is an employee or in apparent authority at the location where the business is registered or who is an agent acting in a capacity of apparent authority may be served with any notices and/or citations directed to the taxpayer.

Q. Am I required to attend the scheduled court date? Will there be additional court costs?
A. YES. No shows for a scheduled court date will be issued a Failure to Appear (FTA) citation and subject to additional fines, penalties, and/or other correctional actions as deemed by the Court. The Code Enforcement Compliance Officers cannot change, alter, dismiss, or otherwise revise the citation once it has been issued. Generally, the Judge assesses court costs which could range from $0 to $1,000 plus additional surcharges for taxes on the fines.

Q. I have now paid my fees and properly licensed the business. Do I still have to come to court on the scheduled court date?
A. YES. Attendance on the court date is mandatory. It is recommended that the necessary permits and licenses are obtained prior to the court date. You must come in person to the Customer Service Window at the following location to bring the business in compliance:

City of Atlanta
Department of Finance-Office of Revenue
55 Trinity Ave, Suite 1350
Atlanta, GA. 30303
404.330.6270

You must bring a copy of the business license certificate, along with the paid receipt obtained from the City’s Office of Revenue when you go to court. NOTE: Please do not ask for the Code Enforcement Officer who issued the citation to assist you. These Officers will be in the field conducting site visits and are not available to answer your questions or renew your license. The Office of Revenue’s Customer Service Team is sufficiently trained to assist you with renewing/registering your business license certificate.

Q. Can I reschedule my court date?
A. All requests for court reset dates must be in writing and forwarded to:

Ms. LaKeisha Randall, Law Clerk
Municipal Court of Atlanta
150 Garnett Street
Atlanta, GA. 30303
404.546.9339 FAX municourt@atlantaga.gov

If the court date is two weeks or less away, written requests may be faxed or emailed. However, the most reliable way to deliver this request is via hand delivery to the Clerk’s Office. The written request must be stamped as “received by the Clerk”. PLEASE NOTE: It is the Judge’s discretion whether the request is granted. Most arraignment requests are granted. In the event the case is scheduled for trial, reset requests are NOT granted.

 

Last updated: 2/23/2017 2:31:27 PM