Program for High-Tech Businesses Registering for City of Atlanta Business License

Starting March 2015, the City of Atlanta will waive occupation taxes for up to three (3) years for new and emerging technology businesses. The purpose of the City of Atlanta New and Emerging Technology Business Tax Waiver Program is to encourage or maintain select businesses or practitioners of certain types of occupations or professions in the city of Atlanta.

New and emerging technology businesses that fall under the NAICS Codes and/or SIC Codes listed in Ordinance 15-O-1078 (see below), have registered in the past 3 years or sooner, and report less than $1 million in revenue will receive a waiver of occupational taxes and certain administrative fees for three (3) years from the date the New Business License is issued.
 

FAQs

How do I apply for a City of Atlanta Business License?

Learn more on how to apply for a City of Atlanta Business License here. Applications are available online or at the Office of Revenue, 55 Trinity Avenue SW, Suite 1350, Atlanta, GA 30303.

How do I submit my City of Atlanta Business License Application?

The City of Atlanta is currently not accepting Business License Applications. Companies will soon be able to submit their application via an online portal versus in-office drop-off.

How do I apply for the New and Emerging Technology Business Tax Waiver?

Companies are automatically considered for the New and Emerging Technology Businesses Tax Waiver when they apply for their City of Atlanta Business License. Eligibility is determined based on the outlined requirements. 

Am I eligible for the New and Emerging Technology Business Tax Waiver?

Companies with an annual gross revenue of less than $1,000,000 in high technology, life sciences, information technology, intellectual property, and other related fields as indicated by the NAICS codes listed above.

How long is the tax waiver applied to my qualifying business?

Qualifying businesses will receive a waiver either up to three (3) years from the New Business License date of issuance or until gross revenue exceeds $1,000,000.

What taxes and fees are waived through this program?

Qualified businesses are exempt from Occupation Taxes and Administrative Fees.

Do I have to renew my business license annually if I receive the tax waiver?

Yes, all participating businesses MUST renew their business license (Annual Business Tax Return) by February 15th every year, even if they do not owe taxes due to the waiver. Failure to file would disqualify your business from the waiver.

How long is the tax waiver applied to my qualifying business?

Qualifying businesses will receive a waiver up to three (3) years from the New Business License date of issuance.

What if I project business revenue to be less than $1,000,000, but my business ends up with revenues over $1,000,000? Will I still qualify?

A participating business will submit an Annual Business Tax Return after the first year of business. If that return indicates that the business exceeded the $1,000,000 revenue threshold to qualify as a small business, then the business will not qualify and will owe the taxes that were initially waived.

What if I have addition questions regarding the program?

If you have additional questions related to the New and Emerging Technology Business Waiver, please contact Atlanta 311 by dialing 3-1-1.