1. A Business Occupational Tax Certificate (general business license) is required of all businesses operating within the city limits of Atlanta. 
2. Business Occupational Tax Certificates (business licenses) are not transferable.
3. New Business Occupational Tax Certificate (business license) applications must be submitted via the ATLCORE Business Licensing and Permitting Portal.
4. First-time portal users must register for an account. Instructions for registering can be found here.
5. Instructions for applying can be found here.
6. 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).
7. 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) .

The following is a listing of documents that may be required to complete your online application process, depending on the nature of your new business.

1. Notarized E-Verify Affidavit 
2. Notarized SAVE Affidavit 
3. Copy of applicant’s government issued photo ID 
4. Regulatory Permits

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.

Please download the E-Verify Affidavit here. 

The State of Georgia has made participation in the Systematic Alien Verification for Entitlements (SAVE) Program mandatory for any agency administering a Business Occupational Tax Certificate (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.

Please download the S.A.V.E Affidavit here. 

Certain business types may require regulatory permits or approvals before a Business Occupational Tax Certificate (business license) may be granted. 

Please refer to the regulatory permit directory located here, for guidance. Please note that this directory is not all inclusive. 

Business and occupation taxes are based upon total reported gross receipts generated from the business location within the State of Georgia and the number of employees. 

Taxes are computed (after a flat tax of $50 for the first $10,000) by using the appropriate rate indicated by your Business Tax Class (Atlanta Municipal Code § 30-62) .

In addition, the fee includes a calculation using the total number of employees. The fee is $25 per employee. The first employee is exempt. 

Click here, to determine your business tax class and tax rate.

 For instructions on how to submit your excise tax payments, click here.

1.  ACCEPTABLE FORMS OF PAYMENT:

Acceptable forms of payment are Visa, MasterCard, Discover and American Express. The Office of Revenue does not accept payment plans or installment agreements for any tax or fee due to the City. All payments must be submitted via the ATLCORE Business Licensing and Permitting Portal.

2.  MAILED IN PAYMENTS MUST BE ACCOMPANIED BY AN INVOICE FOR PROCESSING:

If you need to mail in your payment, after submitting your application and receiving an invoice through the ATLCore portal, we ask that you provide a separate Cashier’s check or money order for each invoice (as applicable), along with a copy of that invoice for each payment to:

City of Atlanta
Office of Revenue
P.O. Box 932053
Atlanta, GA 31193

 3.  CAR RENTAL ACCOUNT PAYMENTS:

Car Rental accounts still require a Business Occupational Tax Certificate (General Business License) and must be obtained and maintained via the ATLCORE Business Licensing and Permitting Portal, Car Rental Tax Payments must be submitted using the Car Rental Bill Coupon and mailed to our office:

Car Rental Coupon 

City of Atlanta
Office of Revenue
55 Trinity Avenue SW
Suite 1350
Atlanta, GA 30303

 The Office of Revenue will review your online submission and prepare your invoice (i.e., application fee, zoning fee (as applicable) and occupational taxes).

You will receive an email notification informing of your invoice.

After your invoice payment is received, you will be able to print your new Business Occupational Tax Certificate (license)!

Invoice Printing:

• Login to the Citizen Self-Service (CSS) Portal 
• Select "My Work"
• Select "My Certificates/Licenses/Permits" (My Licenses)
• Select the certificate (license) labeled "Issued"
• Click the CSS blue printer icon in the top right corner of the page 
• The certificate (license) will load
• Select your printer icon to print

For a visual guide on how to print your certificate (license), click here.