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Office of Revenue (OOR) Newsletter Series

• OOR Newsletter - December 2025 (Current)
• OOR Newsletter - November 2025

1. An Occupational Tax Certificate is required of all businesses operating within the city limits of Atlanta and are not transferable.
2. Businesses located in Atlanta may be taxed on statewide receipts, if you do not have a physical location in any other jurisdiction within the State. (Atlanta Municipal Code § 30-51).
3. Out-of-state businesses with no location or office in Georgia, doing business in Atlanta are subject to the City of Atlanta’s Occupation Tax (Atlanta Municipal Code § 30-77) .

The following is a listing of documents that may be required to complete your online application process, depending on the nature of your new business.

1. Notarized E-Verify Affidavit 
2. Notarized SAVE Affidavit 
3. Copy of applicant’s government issued photo ID 
4. Regulatory Permits (If applicable)

Pursuant to Georgia State Law, private employers of 11 or more employees must be registered for the E-Verify program and must provide their E-Verify user number on the required affidavit. 

Private employers with less than 11 employees are required to provide evidence claiming to be exempt from the requirement to register and utilize the E-Verify program and such evidence must be presented in the form of an affidavit. 

Prior year notarized E-Verify affidavits are not acceptable. 

Registration information is available at http://www.uscis.gov/e-verify.

Please download the E-Verify Affidavit here. 

The State of Georgia has made participation in the Systematic Alien Verification for Entitlements (SAVE) Program mandatory for any agency administering a Occupational Tax Certificate (business license). 

The SAVE affidavit verifies each applicant’s lawful presence in the U.S. by allowing the applicant to affirm either that they are a “U.S. Citizen or legal permanent resident 18 years of age or older” or that they are “a qualified alien or nonimmigrant lawfully present in the U.S. and providing the applicant’s alien number.” 

Prior year notarized SAVE affidavits are not acceptable. 

Additional information above the SAVE Program can be found at www.uscis.gov.

Please download the S.A.V.E Affidavit here. 

1.  ACCEPTABLE FORMS OF PAYMENT:

Acceptable forms of payment are Visa, MasterCard, Discover, American Express and Automated Clearing House (ACH). The Office of Revenue does not accept payment plans or installment agreements for any tax or fee due to the City. We strongly encourage payments to be submitted online via the ATLBIZ Occupational Tax and Permitting Portal.

2.  MAILED IN PAYMENTS:

We strongly encourage payments to be submitted online via the ATLBIZ Occupational Tax and Permitting Portal. All customers needing to pay by mail, please consider the e-check option first. If you need to mail in your payment after submitting your return through ATLBIZ, please print the confirmation page and include it with your money order or check. Address payments to:

City of Atlanta Business License
P.O. Box 932053
Atlanta, GA 31193-2053

 3.  CAR RENTAL ACCOUNT PAYMENTS:

Car rental customers are required to enter their monthly gross revenue return to establish the debt owed to the City of Atlanta via the ATLBIZ Occupational Tax and Permitting Portal. Car Rental customers can now PAY ONLINE through their ATLBIZ account. All customers needing to pay by check, please consider the e-check option first. If you are needing to mail in your check after submitting your return through ATLBIZ, please print the confirmation page and include it with your money order or check.
Address payments to:

City of Atlanta Car Rental
P.O. Box 931951
Atlanta, GA 31193-1951

Car Rental Coupon 

1. Department of Revenue
2. Internal Revenue Service
3. Secretary of State
4. Zoning Enforcement

Certain business types may require regulatory permits or approvals before a Occupational Tax Certificate (business license) may be granted. 

Please refer to the regulatory permit directory located here, for guidance. Please note that this directory is not all inclusive. 

Business and occupation taxes are based upon total reported gross receipts generated from the business location within the State of Georgia and the number of employees. 

Taxes are computed (after a flat tax of $50 for the first $10,000) by using the appropriate rate indicated by your Business Tax Class (Atlanta Municipal Code § 30-62) .

In addition, the fee includes a calculation using the total number of employees. The fee is $25 per employee. The first employee is exempt.