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.
|NAICS Codes||Description||SIC Codes||Description|
|5413||Architectural, engineering, and related services||
|3342||Communications equipment manufacturing||
|Communication Equipment Manufacturing|
Data Processing Services
Data Processing Systems
|5415||Computer systems design and related services||
|3254||Pharmaceutical and medicine manufacturing||
Medicinal & Botanical
|3341||Computer and peripheral equipment manufacturing||3843||Electro Appartatus Manufacturing|
|3344||Semiconductor and other electronic component manufacturing||
|3364||Aerospace product and parts manufacturing||3721||Aircraft Manufacturing|
|5161||Internet publishing and broadcasting||
|5181||Internet service providers and web search portals|
|5417||Scientific research and development services||
R&D Social Sciences & Humanities
R&D Commercial BioTech
R&D Non-Commercial Sciences
Research, Development, Test Labs
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.
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.
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.
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.
Qualified businesses are exempt from Occupation Taxes and Administrative Fees.
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.
Qualifying businesses will receive a waiver up to three (3) years from the New Business License date of issuance.
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.
If you have additional questions related to the New and Emerging Technology Business Waiver, please contact Atlanta 311 by dialing 3-1-1.