The Business Occupational Tax Certificate (business license) tax fee is based primarily on:

• Estimated Gross Revenue;
• Number of Employees;
• Tax Class as determined by SIC Code (Business Type)

The current year’s tax is based on an estimate of gross revenue based on prior year actual gross revenue. 

Gross revenue is reconciled annually as the most updated tax information is reported.

The annual registration fee is $75.00.

 The per employee fee is $25.00.  The first employee is exempt.

 Example:

• Estimated Gross Revenue = $100,000
• Number of Employees = 20
• Tax Class = 5

 Basic Formula:

(Estimated Revenue - $10,000 Standard Deduction)/1,000 * Tax Rate) + $50.00 Flat Fee = Subtotal

Subtotal + ((Number of Employees – 1) * 25.00) + $75.00 Registration Fee = Total Tax Due

Calculation:

($100,000 - $10,000)/1,000) * 1.40) + $50.00 = $176.00

($176.00 + ((20-1) *25) + $75.00 = $726.00        

Total Tax: $726.00

· Business Occupational Tax Certificates (General business licenses) (LGB/GBL) are subject to a $500 penalty for failing to renew their business license by February 15th annually.

· Business Occupational Tax Certificates (General business licenses) (LGB/GBL) are subject to a 1.5% monthly interest assessment on unpaid principal for failing to pay their business tax by April 1st annually.

· Business Occupational Tax Certificates (General business licenses) (LGB/GBL) are subject to an additional 10% penalty on unpaid principal for failing to pay their business tax by June 30th annually.

· All accounts are subject to a Non-Sufficient Funds (NSF) charge of 5% of license/tax fee or $30 (minimum NSF), whichever is greater.

The tax rate structure is as follows:

Source: Atlanta Municipal Code § 30-62

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