A general business license is required of all businesses operating within the city limits of Atlanta.
Business licenses are not transferable.
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).
ANNUAL BUSINESS LICENSE DEADLINES:
|License Expires:||December 31|
|Renewal Deadline:||February 15|
|Payment Deadline:||April 1|
For IN-PERSON Applicants:
Generally, in-person applicants complete the process in less than 1.5 hours. This estimate is heavily dependent on the volume of customers in the Office of Revenue and the Zoning Division. To reduce wait time, customers should arrive with all completed documents.
The Office of Revenue stops processing new business license applications at 3pm daily.
STEP 1: Applicant submits the following documents/payments to the Office of Revenue:
- Completed and signed New Business Tax Application;
- Notarized SAVE and E-Verify Affidavits (prior year affidavits are not acceptable);
- Copy of government issued photo ID;
- **$75 non-refundable registration fee made payable to the City of Atlanta;
- **$50 non-refundable zoning review fee made payable to the City of Atlanta;
- Regulatory permits (if applicable).
**Please remit payment in two separate money orders, cashier’s checks, etc. Debit/Credit card payments will be processed separately for these fees.
STEP 2: Zoning Enforcement: 55 Trinity Ave. 3rd Floor, Suite 3800.
Application will be routed to Zoning Enforcement to review and verify if a business can exist in the desired location. Zoning Enforcement conducts research to verify that there is permitted use based on district regulations. Some licenses may require site inspections or further research to determine approval.
STEP 3: Upon Zoning Enforcement’s approval, the Office of Revenue will:
- Assign a business license account number and PIN;
- Provide a temporary business license (valid for 30 days);
- Send an invoice to the mailing address provided.
STEP 4: Applicant remits full payment at https://ww2.e-billexpress.com/ebpp/COABUS/.
- The Office of Revenue will mail an official business license certificate within 5-7 business days after full compliance and payment are received;
- The applicant will display the business license certificate in a conspicuous place at the business location.
For MAIL-IN Applicants:
Generally, the mail-in application process takes 3 -5 weeks to complete. The City is not responsible for mail carrier delays.
Mail all completed documents (as listed in STEP 1) to:
Office of Revenue
ATTN: NEW BUSINESS LICENSE APPLICATION
55 Trinity Avenue, SW, Suite 1350
Atlanta, Georgia 30303
The Office of Revenue will correspond with new applicants via firstname.lastname@example.org.
New General Business License Application Checklist:
The following is a listing of documents that may be required to complete application process, depending on the nature of your new business.
The Office of Revenue provides notary services for E-Verify and SAVE affidavits ONLY at no charge to applicants.
New Business License Application
Notarized E-Verify Affidavit
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 employees 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.
Notarized SAVE Affidavit
The State of Georgia has made participation in the Systematic Alien Verification for Entitlements (SAVE) Program mandatory for any agency administering a 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.
Copy of applicant’s government issued photo ID
Georgia State Law provides a listing of acceptable documents to authenticate an applicant’s immigration status to meet the SAVE Program requirements. Please refer to the listing of secure and verifiable documents at SAVE AND E-VERIFY
Certain business types may require regulatory permits or approvals before a business license may be granted.
Please refer to the regulatory permit directory located at http://www.atlantaga.gov/index.aspx?page=993 for guidance. Please note that this directory is not all inclusive.
Additional Guidance and Related Web links
Zoning Enforcement Division link to https://www.atlantaga.gov/government/departments/city-planning/office-of-buildings/business-licenses-zoning-enforcement-division
Internal Revenue Service (IRS) – Apply for an Employer Identification Number (EIN) is also known as a Federal Tax Identification Number. Link to www.irs.gov.
Georgia Department of Revenue (GDOR) – Apply for a State Taxpayer Identification Number (STIN). Link to https://gtc.dor.ga.gov/_/.
Georgia Secretary of State (SOS) – Apply for a State business license. Link to https://sos.ga.gov/index.php/licensing.