Click here for the Municipal Option Sales Tax Address Locator
Effective October 1, 2004, a 1% Municipal sales and use tax will be collected for retail sales and use occurring in the incorporated city limits of Atlanta. The purpose of this tax is to assist with funding renovations to the water and sewer system. Some general information pertaining to the collection and remittance of this new tax follows:
The 1% City of Atlanta municipal sales and use tax will be collected on transactions where the customer takes delivery of the item being sold or an item is used within the incorporated city limits of Atlanta.
The 1% City of Atlanta municipal sales and use tax generally applies to all sales that are subject to the 4% State Tax except motor vehicle sales. This tax will be collected on the sale of food.
The City of Atlanta is not in one county, but is in parts of Fulton and DeKalb counties.
8% will be the total rate of sales and use tax in the city limits of Atlanta.
Dealers should not use the zip code or county to determine if the delivery location is within the city limits of Atlanta.
Dealers should use the City of Atlanta's Address Locator to determine if an address is located in the incorporated City of Atlanta.
The 1% City of Atlanta municipal sales and use tax will be reported and paid on the Sales and Use Tax report form (Form ST-3).
The Sales and Use Tax report form will be revised for the October return. The Second Local Option Tax taxable sales line and exemption/deduction line will change to Other Local Option. The distribution page will likewise be changed and the City of Atlanta will be listed as a jurisdiction for reporting the 1% municipal tax under the Other Local Option Tax.
Also note, the database is updated quarterly and may not include new construction addresses. If you have any additional questions please contactMayor's Office.