Atlanta · Fulton (a sliver is in DeKalb) County
Starting a business in Atlanta: LLC filing and the local occupation tax certificate
Your company is formed once with the Georgia Secretary of State ($110 on eCorp). Then Atlanta taxes the right to operate locally. Atlanta taxes on gross receipts.
State filing
$110 (O.C.G.A. 14-11)
Local office
City of Atlanta Department of Finance
Local fee
$191 application/registration fee from tax year 2026 (it was $75 through 2025)
Annual state filing
$60, Jan 1 to Apr 1
Heads up: we are an independent company that prepares and submits Georgia filings for owners. We are not the Secretary of State and we do not give legal advice. Every state charge passes through at the exact amount the state bills, and anyone can file directly on eCorp for no service fee.
Heads up: we are an independent company that prepares and submits Georgia filings for owners. We are not the Secretary of State and we do not give legal advice. Every state charge passes through at the exact amount the state bills, and anyone can file directly on eCorp for no service fee.
Heads up: we are an independent company that prepares and submits Georgia filings for owners. We are not the Secretary of State and we do not give legal advice. Every state charge passes through at the exact amount the state bills, and anyone can file directly on eCorp for no service fee.
Where Atlanta businesses get licensed
City of Atlanta Department of Finance, Office of Revenue.
Address: 55 Trinity Avenue SW, Suite 1350, Atlanta, GA 30303. Phone: ATL311: (404) 546-0311. How to apply: ATLBIZ online portal (new applications are online only).
Official sourceHow Atlanta calculates occupation tax
Atlanta taxes on gross receipts. After a $50 flat tax covering the first $10,000, each additional $1,000 of receipts is multiplied by a rate tied to your business tax class (Atlanta Code 30-62), plus $25 for every employee after the first.
Administrative fee: $191 application/registration fee from tax year 2026 (it was $75 through 2025), plus a separate $50 zoning review paid to the Office of Buildings. Georgia lets cities set these under the occupation tax law in O.C.G.A. Title 48, Chapter 13, so every city's formula is different.
Official sourceSolve this in 5 minutes
Heads up: we are an independent company that prepares and submits Georgia filings for owners. We are not the Secretary of State and we do not give legal advice. Every state charge passes through at the exact amount the state bills, and anyone can file directly on eCorp for no service fee.
Step-by-step: from LLC to Atlanta certificate
- Get your Georgia LLC or corporation approved on eCorp first: ATLBIZ asks you to upload the Secretary of State registration.
- Request zoning approval (ZLA number) from the Office of Buildings and pay the $50 zoning review.
- Have the SAVE affidavit and E-Verify affidavit notarized and scan a secure ID such as a driver's license.
- Submit in ATLBIZ and pay the $191 fee at submission; the Office of Revenue will not review an unpaid application.
- Renew every year: the renewal application is due February 15 and payment by April 1.
The February 15 renewal trap
Atlanta certificates expire December 31. Missing the February 15 renewal submission deadline triggers a $500 penalty, and unpaid tax after April 1 accrues 1.5% a month. Put both dates on the calendar the day your certificate issues.
Worked example: A two-member marketing LLC leasing a Midtown suite, expecting about $120,000 in first-year receipts
The gross-receipts portion depends on your tax class rate; at a class rate of 1.88 per $1,000, $110,000 of taxable receipts would add about $206.80. Look up your class before budgeting.
Next year: the Georgia annual registration is $60 between January 1 and April 1 (late adds $25). We file it for $149 plus the state fee.
| Item | Amount |
|---|---|
| Corp USA Pro package | $349 |
| Georgia Articles of Organization (state fee at cost) | $110 |
| Atlanta registration fee (2026) | $191 |
| Zoning review (Office of Buildings) | $50 |
| Flat tax on first $10,000 | $50 |
| Known day-one total | $750 |
Doing it yourself vs. having us file
| Task | DIY on eCorp | With Corp USA |
|---|---|---|
| Name check and Articles | You | We prepare and file same day |
| Registered agent | Your address goes public | Our Georgia address, $199/yr |
| EIN | You, on irs.gov | Included in Pro and Complete |
| Annual registration reminders | You | We track the April 1 window |
Frequently asked questions
Can I apply for an Atlanta business license before my LLC is approved?
Practically, no. ATLBIZ asks for your Georgia Secretary of State registration as one of the uploaded documents, so form the LLC first. Online Georgia filings usually clear in about a week, or 2 business days with the $120 expedite.
SourceI work from home in Atlanta. Do I still need an occupational tax certificate?
Yes. The city requires a certificate for businesses operating within city limits, and home-based businesses still go through zoning approval before the certificate issues.
SourceMy company is in another state but does jobs in Atlanta. Am I taxed?
Possibly. Atlanta's code (Section 30-77) reaches out-of-state businesses with no Georgia office that do business in the city. If you are also registering with Georgia as a foreign LLC, budget for both.
SourceReady when you are
Heads up: we are an independent company that prepares and submits Georgia filings for owners. We are not the Secretary of State and we do not give legal advice. Every state charge passes through at the exact amount the state bills, and anyone can file directly on eCorp for no service fee.
Heads up: we are an independent company that prepares and submits Georgia filings for owners. We are not the Secretary of State and we do not give legal advice. Every state charge passes through at the exact amount the state bills, and anyone can file directly on eCorp for no service fee.