Questions and Answers Concerning the Attorney Occupation Tax Refund
Q1. What is the refund period?
A1. An attorney who paid an occupation tax for the practice of law between February 16, 1996 and December 31, 2004 is entitled to a refund of the
taxes paid less attorney fees and expenses of the litigation (approximately 34%).
Q2. If I qualify, what do I have to do to receive a refund?
A2. Nothing, the refund will be sent to your address as listed in the City’s database.
Q3. When should I expect my refund?
A3. The last checks will be mailed no later than July 31, 2007.
Q4. How can I verify or change my address?
A4. The address on your last City of Atlanta occupation tax statement is the address listed in the
City’s records. You may also inquire with the City’s Department of Revenue about how to change your address.
Q5. What if the City sends the check to the wrong address?
A5. Any returned check will be sent to the address currently listed with the State Bar of Georgia.
Q6. What should I do if I don’t receive a refund?
A6. On August 15, 2007, a claim form will be made available on this website. If you have not received a check by August 15, 2007, you may file a
claim by completing this form.
Q7. Does an attorney have to pay an occupation tax now?
A7. Yes, the imposition of an occupation tax was never ruled illegal. The occupation tax ordinance was amended in 2004 to correct the problems
with its method of collection. Attorneys are obligated to pay an occupation tax for 2005 and all subsequent years.