Atlanta, GA Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- Tax classes
- 8, assigned by NAICS code
- Admin fee (2025)
- $75 per certificate
- Admin fee (2027+)
- $215 per certificate
- Per-employee add-on
- $25 each after first
- Professional flat-fee option
- $400 per practitioner
Summary
Atlanta sorts every business into one of eight NAICS-based tax classes for its occupation tax, with rates rising by class from $0.60 to $2.15 per $1,000 of gross receipts over $10,000 under the 2025 schedule.
An appropriate tax amount determined by tax rates in classes that are associated with the NAICS (as determined and published by the chief financial officer) and in accordance with section 30-62. The practitioners of professions shall determine their tax as set forth in section 30-63.(c)A per employee component in accordance with section 30-62. (Ord. No. 2004-80, § 1(Exh. B), 10-20-04; Ord. No. 2025-35(25-O-1417), § 8, 9-15-25)
Full Breakdown
Under City Code § 30-61, the annual occupation tax equals a nonrefundable administrative fee plus a class-based rate on gross receipts plus $25 per employee beyond the first. Section 30-62 assigns every business to one of eight NAICS-derived tax classes; each class pays a flat $50 on the first $10,000 of gross receipts, then a per-$1,000 rate that climbs by class from $0.60 in Class 1 to $2.15 in Class 8 for certificates issued through 2025 (the per-$1,000 rates step up again in 2026 and 2027). Practitioners of state-licensed professions may instead elect a flat $400-per-practitioner fee under § 30-63, bypassing the class and gross-receipts calculation entirely.
Violations & Fines
Failing to renew on time adds a $500 late fee plus 1.5% monthly interest under § 30-69; tax unpaid 90 days past due draws a further 10% penalty, and delinquent taxpayers can be cited into municipal court for a fine up to $500.
Frequently Asked Questions
How does Atlanta decide which tax class my business falls in?
Can a licensed professional skip the classification system?
Sources & Official References
Other rules in Atlanta
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Business Tax Classification in Nearby Cities
How other cities in Fulton County handle business tax classification.