City of Atlanta Taxes: What Residents and Visitors Need to Know

Understanding City of Atlanta taxes can feel confusing because city, county, and state rules overlap. Whether you live in Atlanta, own property here, run a business, or just visit and shop inside city limits, taxes affect what you pay and how you plan.

This guide walks through the main taxes that apply in the City of Atlanta, who collects them, what they fund, and where to handle payments or get help.

How Taxes Work in Atlanta: City vs. County vs. State

If you live in Atlanta, your taxes may involve:

• City of Atlanta – property tax, business-related taxes, certain license fees
• County (Fulton or DeKalb, depending on where you live in the city) – property tax billing and collection, some local sales tax components
• State of Georgia – income tax, base sales tax, motor vehicle tax, and more

A quick way to think about it:

• State: taxes your income and most purchases.
• County: sends property tax bills and handles assessments.
• City of Atlanta: adds its own share to property taxes, utility and business taxes, and certain special local taxes.

Key City of Atlanta Taxes at a Glance

Property Taxes in the City of Atlanta

Who Pays Atlanta Property Tax?

If you own real estate inside Atlanta city limits—whether it’s:

• A primary home
• A rental property
• A commercial building
• Vacant land

—you will generally pay both city and county property taxes, plus any applicable school and special district taxes.

Atlanta is located in Fulton County and DeKalb County. Which county you pay depends on where your property sits:

• Most of Atlanta is in Fulton County
• A portion of southeast Atlanta is in DeKalb County

How Property Tax Is Calculated

Property tax is based on:

1. Assessed value of your property (determined by the county assessor)
2. Millage rates set each year by:
   • City of Atlanta
   • County (Fulton or DeKalb)
   • Local school systems
   • Other special districts, if applicable

The city’s share is only part of your total bill, but it funds city services such as:

• Police and fire protection
• Street maintenance and infrastructure
• Parks, recreation, and city administration

Who Sends the Bill?

While the City of Atlanta sets its portion of the tax rate, your bill is usually sent and collected by the county:

• Fulton County Tax Commissioner
  141 Pryor St SW
  Atlanta, GA 30303
  Phone: generally listed as the Tax Commissioner’s main line

• DeKalb County Tax Commissioner
  4380 Memorial Dr
  Decatur, GA 30032

Check your bill to confirm deadlines and payment methods. Most residents can pay:

• Online
• By mail
• In person at the county tax office

Homestead Exemptions for Atlanta Homeowners

If you live in your Atlanta home as your primary residence, you may qualify for homestead exemptions that reduce your taxable value and lower your bill.

Key points:

• You must apply with your county (Fulton or DeKalb).
• There are additional exemptions for seniors and certain other groups.
• Deadlines are typically in the early part of the year for that year’s taxes.

Look for the Homestead Exemption section on your county tax commissioner’s site or contact their office directly to confirm requirements and apply.

Sales Tax in the City of Atlanta

Combined Sales Tax Rate

When you shop inside Atlanta, you pay:

• Georgia state sales tax, plus
• Local sales taxes for the county and regional programs

The total combined rate in Atlanta is generally higher than the state base rate because of local add-ons such as:

• Education-related local option sales taxes
• MARTA transit funding
• City and county-specific sales tax measures

This combined rate applies to most retail purchases, restaurant meals, and taxable services in the city.

Who Collects It?

• Businesses in Atlanta collect sales tax at the register.
• They remit it to the Georgia Department of Revenue.
• The state then distributes the local portion to Atlanta, the counties, transit authorities, and school systems according to set formulas.

If you operate a business in Atlanta, you must:

• Register with the Georgia Department of Revenue for a sales tax number.
• Collect the correct combined rate based on your location.
• File and remit sales tax regularly (monthly, quarterly, or annually depending on volume).

Hotel–Motel Tax in Atlanta

Atlanta charges a hotel–motel tax on stays in:

• Hotels
• Motels
• Some short-term rentals
• Similar lodging within city limits

This tax is paid by guests, but:

• Collected by the lodging business
• Remitted to the City of Atlanta and other authorized agencies

The revenue helps fund:

• Convention and tourism promotion
• Hospitality programs
• Some visitor facilities and events

If you operate a short-term rental or lodging business in Atlanta, contact the City of Atlanta Finance Department for registration, tax rate details, and filing requirements.

City of Atlanta Business Taxes and Licenses

If you run a business within Atlanta city limits, you are generally subject to:

1. Business/Occupational Tax (Business License)

The City of Atlanta requires most businesses to:

• Obtain a business license (often referred to as an occupational tax certificate)
• Pay an annual occupational tax based on:
  • Business type, and
  • Gross receipts or a similar measure

This applies whether you:

• Own a storefront in Midtown
• Operate a professional office downtown
• Run a home-based business in an Atlanta neighborhood

You typically will:

• Register with the City of Atlanta Office of Revenue (often within the Department of Finance)
• Renew each year
• Update your gross receipts as part of renewal

2. Specialty Business Taxes and Fees

Certain business types in Atlanta may owe additional taxes or fees, such as:

• Alcohol license fees for bars, restaurants, and retail package stores
• Taxi or transportation-related licenses
• Permits for amusement or entertainment venues
• Short-term rental permits and associated taxes (if applicable)

Always verify city-specific requirements in addition to state licensing.

Public Utility, Cable, and Telecom Taxes

The City of Atlanta collects revenue from:

• Public utilities (electric, gas, water/sewer)
• Franchise fees from cable and telecom providers
• Utility franchise agreements for using public rights-of-way

As a resident, you may see these costs:

• Built into your monthly utility or cable bill
• Listed as city franchise fees, municipal charges, or similar line items

You don’t usually pay these taxes directly to the city—they are included in the service bills you receive from providers.

Car Rentals, Alcohol, and Other Excise Taxes

Certain activities in Atlanta come with additional local taxes, often layered onto the state-level charges.

Rental Car Taxes

If you rent a car inside the City of Atlanta, your rental agreement may include:

• State-level rental car taxes
• Local surcharges tied to Atlanta and/or the county

These help fund transportation infrastructure and regional projects.

Alcohol Taxes

Alcohol sold in Atlanta—by the drink in restaurants and bars or in packaged form at stores—is subject to:

• State excise taxes
• Local excise taxes
• Local sales tax on top of the product price

Businesses must be licensed by:

• The City of Atlanta for local permits and pouring rights
• The State of Georgia (for manufacturing, distribution, and some retail approvals)

Income Taxes and Atlanta

Atlanta does not levy its own city income tax on residents or workers.

If you live or work in Atlanta, your income tax situation generally involves:

• Georgia state income tax
• Federal income tax

You file and pay:

• With the Georgia Department of Revenue for state returns
• With the Internal Revenue Service (IRS) for federal returns

Your city location may matter for state and local credits or certain business incentives, but you do not file a separate Atlanta city income tax return.

Paying and Managing City of Atlanta Taxes

Where to Go for City Tax Questions

For City of Atlanta tax matters (business taxes, hotel–motel, some utility and other local taxes), your main contact is typically:

• City of Atlanta Department of Finance / Office of Revenue
  (Located within Atlanta City Hall)
  55 Trinity Ave SW
  Atlanta, GA 30303

They can assist with:

• Business license and occupational tax questions
• Hotel–motel and certain excise taxes
• Payment instructions, forms, and deadlines for city-administered taxes

For property tax billing and assessments, contact your county:

• Fulton County Tax Commissioner – for property in the Fulton portion of Atlanta
• DeKalb County Tax Commissioner – for property in the DeKalb portion of Atlanta

For state-level taxes (income, full sales tax registration, motor vehicle), contact:

• Georgia Department of Revenue

Practical Tips for Atlanta Residents and Businesses

For homeowners:

• ✅ Verify your property is correctly located in Fulton or DeKalb county records.
• ✅ Check your bill to make sure City of Atlanta millage and exemptions are correctly applied.
• ✅ Apply for homestead exemptions with your county if the home is your primary residence.

For renters:

• You may not pay property tax directly, but it is often built into your rent.
• You still pay sales tax and other local taxes on everyday purchases and services in Atlanta.

For business owners in Atlanta:

• ✅ Register for a City of Atlanta business license/occupational tax certificate before operating.
• ✅ Register with the Georgia Department of Revenue to collect sales tax.
• ✅ Track all applicable city taxes: hotel–motel, alcohol, short-term rental, or other specific taxes related to your industry.

For visitors:

• Expect to see hotel–motel taxes and local sales tax on your lodging, restaurant bills, and shopping receipts.
• Car rentals within the city may include local rental car surcharges.

Understanding City of Atlanta taxes is mostly about knowing which level of government is responsible for what: the city for local services and business licensing, the county for much of your property tax process, and the state for income and base sales taxes. Once you know where your question fits, you can quickly find the right office, form, or payment method and avoid surprises.