What Licenses Do You Need to Start a Business in Atlanta, Georgia?

In order to operate any type of business within the city limits of Atlanta, Georgia, you need a Business Tax Certificate, or business license, from the city. If you have more than one location you need to obtain a separate Business Tax Certificate for each location. You can file the business tax application in person or mail it and you can download the New Business Tax Application form on the City of Atlanta website. You cannot file online. The same application form is used for all types of business entities, such as sole proprietorship, partnership or corporation. There is a $75 non-refundable registration fee for new businesses in Atlanta.

Once your business tax application is approved and you pay the fee, you have a temporary license for 30 days. After the taxes are paid, a Business Tax Certificate is issued. This certificate expires on December 31. An annual Business Tax Renewal Form has to be filed with the City of Atlanta by February 15 each year. There is a $500 penalty for failing to file this annual renewal.

According to the City of Atlanta Business Tax Division, if your business is located in Georgia but not in Atlanta, you do not need a Business Tax Certificate to operate in Atlanta. Your registration in the municipality where your business is established allows you to operate statewide. If your business is located outside Georgia and you want to do business in Atlanta, you have to register in Atlanta.

Depending on your type of business you may need a regulatory permit or approval. These approvals must be attached to your New Business Tax Application. You can find a list of these types of businesses, the regulatory agencies and their phone numbers in the City of Atlanta Business Tax Division Instruction Manual.

You will also need a Georgia State Taxpayer Identification Number. You can obtain this number by filing a State Tax Registration Application with the Georgia Department of Revenue.

You will be subject to Atlanta business and occupation taxes based on your gross revenue for the year. Tax rates depend on your Business Tax Class, which is based on the Standard Industrial Codes developed by the IRS. After a $50 flat tax, the rates range from $0.60 to $2.15 per $1,000 of gross receipts. When you complete the New Business Tax Application you have to include an estimate of your gross revenue from the date you start the business until the end of the year.

Based on the information on gross receipts you provide on your New Business Tax Application and the Business Tax Renewal Form you file each year, the City of Atlanta calculates the taxes and fees and bills you.

Sources:

Business Tax Renewal Form, City of Atlanta

Frequently Asked Questions, City of Atlanta

Instruction Manual, City of Atlanta Business Tax Division

New Business Tax Application, City of Atlanta

Obtain a Business License? City of Atlanta