An Occupational Tax Certificate must be renewed each year by submitting the following documents:

(1) A completed renewal application via the ATLBIZ Occupational Tax and Permitting Portal;

(2) Prior Year Actual Gross Receipts,

(3) Prior Year Number of Employees,

(4) Financial Documents to support the reported Prior Year Actual Gross Receipts.

Access the ATLBIZ Occupational Tax and Permitting Portal for renewing certificates, licenses, or permits.

 Click on the image below to view our latest newsletter:

Office of Revenue (OOR) Newsletter Series

• OOR Newsletter - November 2025 (Current)

TAX RATE

• 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. 
• Click here to determine your business tax class and tax rate.

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 

All businesses are subject to audit by the City of Atlanta Department of Finance. (Atlanta Municipal Code § 30-85). If selected for audit, businesses are required to provide a copy of their prior year’s Federal Return (i.e. 1040 Schedule C, 1120, 1065, State Return 500 through 700).

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) 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). 

The following information is required for occupational tax certificate renewals: 

(1) Prior Year Actual Gross Receipts (Supporting Financial Documents Required)

(2) Prior Year Number of Employees

Please log in to the ATLBIZ Occupational Tax and Permitting Portal to renew your Occupational Tax Certificate, Alcohol License, or Regulatory Permit.