Atlanta levies an annual occupation tax on businesses based on NAICS classification and gross receipts under City Code Chapter 30 and OCGA §48-13-7, with rates ranging by class from low-risk to high-impact sectors.
Atlanta's business occupation tax is administered under Chapter 30 of the City Code and authorized by OCGA Title 48, Chapter 13. Each business operating within city limits must obtain an annual occupation tax certificate, often called a business license. Rates are tiered by NAICS classification (six profitability classes) multiplied by gross receipts attributable to Atlanta operations. Home-based businesses pay a reduced flat rate. Professional firms (lawyers, accountants, doctors) can elect a flat fee per practitioner instead of gross-receipts tax. Some industries (alcohol, tobacco, adult entertainment, pawnbrokers) face supplemental regulatory fees. Atlanta also collects a separate alcohol license tax for businesses serving on or off-premises.
Operating without a current occupation tax certificate can result in fines up to $1,000 per offense, daily continuing violations, and refusal to renew utility or alcohol licenses until back taxes and penalties are paid.
Atlanta, GA
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See how Atlanta's business tax classification rules stack up against other locations.
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