Business owner in Atlanta Georgia applying for an occupation tax certificate through the new ATLBIZ online portal

How to Get a Business License in Atlanta, Georgia

Atlanta’s Occupation Tax Certificate — What It Is

Atlanta calls its business license an “Occupation Tax Certificate.” If you’ve been searching for an “Atlanta business license,” this is the document you need — they are the same thing.

The Occupation Tax Certificate is required for ALL businesses operating within Atlanta city limits: retail storefronts, service businesses, home-based businesses, freelancers working from an Atlanta address, and out-of-state businesses performing work inside city limits. There are no exceptions based on business size or annual revenue.

The certificate is administered by the City of Atlanta Department of Finance, Office of Revenue. It must be displayed conspicuously at the business premises at all times and expires December 31 each year.

Atlanta’s occupation tax system is more complex than most Georgia cities. There are four components to the tax calculation, two separate notarized affidavits required at application and renewal, and the city has the most aggressive enforcement program in Georgia. Understanding the system before you apply saves time and prevents penalties.

Step 1: Verify You’re in Atlanta

Atlanta’s city limits are irregular. Zip codes cross multiple jurisdictions — an address can have an Atlanta zip code and still be in unincorporated Fulton County, DeKalb County, Sandy Springs, Brookhaven, or another adjacent city. Each of those jurisdictions has its own licensing requirements.

Before you do anything else: Use the City of Atlanta Planning GIS viewer to confirm your address is inside Atlanta city limits. This tool is available through the Department of City Planning on atlantaga.gov.

If you are NOT in Atlanta city limits, you need your actual jurisdiction’s license. For unincorporated Fulton County, contact Fulton County Government. For unincorporated DeKalb County, contact DeKalb County. For Sandy Springs, Brookhaven, and other cities, contact those municipalities directly.

Step 2: Register on ATLBIZ

ATLBIZ launched September 15, 2025, replacing the old ATLCORE portal. It is now the city’s official and only online platform for Occupation Tax Certificates, alcohol licenses, and certain regulatory permits.

Access: Go to atlantaga.gov → Department of Finance → Office of Revenue → Online Portal

Setup: Register with a valid email address and create a secure password. One account can manage multiple businesses or locations.

Available through ATLBIZ:

  • Occupation Tax Certificate (new applications and renewals)
  • Alcohol License applications
  • Special Events permits
  • Professional and Financial Institution filings
  • Insurance company filings

Important: Many online guides still reference the old ATLCORE portal. ATLCORE is no longer in use. If you encounter instructions pointing to ATLCORE, they are outdated.

Step 3: Prepare Required Documents

The paperwork for an Atlanta Occupation Tax Certificate includes two Georgia-specific affidavits that trip up applicants from other states. Both must be notarized and both must be from the current calendar year — prior year affidavits are rejected.

SAVE Affidavit (notarized — current year required) This affidavit verifies the applicant’s lawful presence in the United States. Required under O.C.G.A. § 50-36-1 (Systematic Alien Verification for Entitlements). You must attach a copy of a Secure and Verifiable Document — a Georgia driver’s license, US passport, or another document from the approved list. A prior-year SAVE affidavit is not accepted, even if nothing has changed.

E-Verify Affidavit (notarized — current year required) Required under O.C.G.A. § 36-60-6. Two options depending on your workforce:

  • 11 or more employees: You must be registered for E-Verify (the federal work authorization system) and provide your E-Verify user number on the affidavit.
  • Fewer than 11 employees: You file an exemption affidavit stating you are not subject to the E-Verify requirement.

Prior-year E-Verify affidavits are not accepted.

Georgia Secretary of State registration: Your LLC certificate, corporate charter, or other formation document showing your business is registered with the Georgia Secretary of State. Obtain from ecorp.sos.ga.gov.

State professional license: If your profession is regulated by a Georgia licensing board (attorneys, physicians, CPAs, engineers, real estate brokers, cosmetologists, and many others), provide a copy of your current license. Check the full list at sos.ga.gov under Professional Licensing Boards.

Federal EIN: Your Employer Identification Number. Get it free and instantly at irs.gov/ein.

Zoning approval: Confirmation from the Department of City Planning that your proposed use is permitted at your address. For new locations, this involves a $50 zoning review fee.

Step 4: Submit Application Through ATLBIZ

New applications are submitted entirely online through ATLBIZ. You upload all required documents directly in the portal — no need to visit a city office in most cases.

Information required in the application:

  • Business name (legal name and any DBA)
  • Business location (must be inside Atlanta city limits)
  • NAICS code for your primary business activity
  • Estimated Georgia gross receipts for the current calendar year
  • Number of employees
  • Whether you are electing the professional practitioner option (if applicable)

After submission, the city assigns your Business Tax Class based on your NAICS code. This class determines your occupation tax rate for Component 2 of the calculation.

How the Tax Is Calculated

Atlanta’s occupation tax has four components. Most Georgia cities use simpler systems — Atlanta’s four-part structure is the defining feature of the city’s licensing.

Component 1 — Flat Tax: $50 on the first $10,000 of Georgia gross receipts. This applies to every business regardless of tax class.

Component 2 — Rate-Based Tax: Applied to Georgia gross receipts above $10,000. The rate depends on your Business Tax Class, which is assigned based on your NAICS code. Rates and tax class assignments are published in Atlanta Municipal Code § 30-62. Business types range from Class I (lowest rate) to Class VII (highest).

Component 3 — Administrative Fee: $75, applied to every certificate regardless of gross receipts or tax class.

Component 4 — Per-Employee Fee: $25 per employee. The first employee is exempt. A business with 5 employees pays $25 × 4 = $100 in employee fees.

Example calculation: A retail business with $200,000 in Georgia gross receipts and 3 employees:

  • Component 1: $50
  • Component 2: Business Tax Class rate × $190,000 (varies by NAICS code)
  • Component 3: $75
  • Component 4: $25 × 2 (first employee exempt) = $50
  • Total: $175 + the rate-based portion

Professionals option: State-licensed practitioners — attorneys, CPAs, physicians, architects, licensed engineers, and others — can elect to pay a flat $400 per licensed professional instead of the gross receipts calculation. For a law firm with two attorneys, this is $800 total — regardless of revenue. This option can represent significant savings for small professional practices with high gross receipts.

Gross receipts definition: “Gross receipts” means Georgia-source receipts only. Out-of-state sales are excluded from the calculation. As of January 2025, how to allocate gross receipts for multi-state businesses is subject to active litigation (City of Atlanta v. Block, Inc.). Multi-location businesses should consult a tax professional.

Zoning review fee: A separate $50 fee applies when submitting a new application or changing your business location. This covers the zoning compliance review by the Department of City Planning.

Renewals

The Occupation Tax Certificate expires December 31 each year. Renewal is mandatory.

Renewal calendar:

  • January 2: Renewal season opens in ATLBIZ
  • February 15: Deadline to submit renewal application and upload all documents (including current-year SAVE and E-Verify affidavits)
  • April 1: Payment deadline

What you need for renewal — same as new application:

  • Current-year SAVE Affidavit (notarized)
  • Current-year E-Verify Affidavit (notarized)
  • Prior year’s actual Georgia gross receipts (renewal is based on actuals, not estimates)

You cannot use the prior year’s affidavits. They must be executed and notarized for the current calendar year.

Penalties

Atlanta enforces its occupation tax more aggressively than any other Georgia city. All businesses are subject to audit under Atlanta Municipal Code § 30-85.

ViolationPenalty
Late registration10% of tax due or $100 minimum (whichever is greater)
Late registration fee$500
Monthly interest1.5% per month on unpaid taxes
Unreported location change$500
Operating without a certificateCitation and potential business closure

There are no payment plans or installments available.

Payment by mail: City of Atlanta Business License, P.O. Box 932053, Atlanta, GA 31193-2053 Accepted payment methods: Visa, MasterCard, Discover, American Express, ACH

Special Situations

Out-of-state businesses: If your business is located outside Georgia but performs work inside Atlanta city limits, you are still subject to the occupation tax under Atlanta Municipal Code § 30-77. This applies to contractors, consultants, service providers, and vendors.

Multiple Atlanta locations: Each location inside Atlanta city limits must be registered and licensed separately. All applicable fees — including the $75 admin fee and per-employee fee — apply to each location.

Name change: Submit a Business Name Change Request through ATLBIZ at no charge.

Location change within Atlanta: Requires a new zoning approval and the $50 zoning review fee. Notify the city promptly — failure to report an address change carries a $500 penalty.

Business closure: If you close your business mid-year, notify the city immediately. Tax liability continues until the city is formally notified of closure.

Regulatory permits: Some business types require additional permits before operating legally in Atlanta. Check the regulatory permit directory on atlantaga.gov. Common examples:

  • Food service: Fulton County Board of Health permit
  • Alcohol: City of Atlanta alcohol license (through ATLBIZ) + Georgia DOR state alcohol license (through Georgia Tax Center)
  • Massage therapy: City regulatory permit
  • Pawnshops: City regulatory permit

Contact

City of Atlanta Office of Revenue

  • Online portal: ATLBIZ through atlantaga.gov
  • Phone: ATL311 (dial 311 inside Atlanta city limits)
  • Payment by mail: City of Atlanta Business License, P.O. Box 932053, Atlanta, GA 31193-2053

Georgia Secretary of State Corporations Division

  • ecorp.sos.ga.gov
  • (478) 207-2440
  • 2 Martin Luther King Jr. Dr. SE, Suite 313, West Tower, Atlanta, GA 30334

Georgia Department of Revenue / Georgia Tax Center

  • gtc.dor.ga.gov
  • dor.georgia.gov

Checklist: Atlanta Occupation Tax Certificate

Before submitting your application, confirm you have:

  • Verified your address is inside Atlanta city limits (Planning GIS)
  • Registered your business with the Georgia Secretary of State (ecorp.sos.ga.gov)
  • Obtained your Federal EIN (irs.gov/ein)
  • Registered for state taxes at Georgia Tax Center (gtc.dor.ga.gov)
  • Obtained current-year SAVE Affidavit (notarized)
  • Obtained current-year E-Verify Affidavit (notarized)
  • Obtained any required state professional license
  • Created an ATLBIZ account (atlantaga.gov)
  • Received zoning approval from Department of City Planning
  • Determined NAICS code and estimated Georgia gross receipts

The ATLBIZ portal was launched specifically to make this process faster. Use it from the start, keep your affidavits current each year, and you’ll avoid the penalties that catch unprepared businesses.