Atlanta › Code of Ordinances — Part II (General Ordinances)

Chapter 146 — Taxation

Code as publishedas of 2026-05-27

Our copychecked by hand 2026-07-09

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ARTICLE I. IN GENERAL

§ 146-1

Financial institutions business license tax.

Sec. 146-1. Financial institutions business license tax.

(a)As used in this section, the term "gross receipts" means the same as defined in O.C.G.A. § 48-6-93.

(b)Pursuant to O.C.G.A. § 48-6-93, there is levied an annual business license tax upon state and national banking associations, federal savings and loan associations and state building and loan associations a business license tax at the rate of 0.25 percent of the gross receipts of such institutions. Notwithstanding any other section of chapter 30 pertaining to businesses, the minimum amount of business license tax due from any depository financial institution pursuant to this section shall be $1,000.00 per year.

(c)Each depository financial institution within the city shall file a return of its gross receipts with the city on March 1 of the year following the year in which such gross receipts were measured. The returns shall be in the manner and in the form prescribed by the commissioner of the department of banking and shall be based upon the allocation method set forth in O.C.G.A. § 48-6-93(d). The tax levied pursuant to this section shall be assessed and collected based upon the information provided in the return.

(d)The due date of taxes levied by this section shall be April 1 of each subsequent year. (Code 1977, §§ 14-12001, 14-12002)

§ 146-2

Gross premises tax on life insurers.

Sec. 146-2. Gross premises tax on life insurers.

There is levied an annual tax based solely upon gross direct premium upon each insurer writing life, accident and sickness insurance within the city in an amount equal to one percent of the gross direct premiums received during the calendar year in accordance with O.C.G.A. § 33-8-8.1. As used in this section, the term "gross direct premiums" means gross direct premiums as used in O.C.G.A. § 33-8-4. The premium tax levied by this section is in addition to the license fees imposed by chapter 30, article XIV of this Code. (Code 1977, § 14-5181(d))

§ 146-3

Gross premiums tax on other insurers.

Sec. 146-3. Gross premiums tax on other insurers.

(a)Definitions. The following words, terms and phrases, when used in this section, shall have the meanings ascribed to them in this subsection, except where the context clearly indicates a different meaning:

Gross direct premiums means gross direct premiums as used in O.C.G.A. § 33-8-8.2(a).

Insurer means any insurer other than an insurer transacting business in the class of insurance designated in O.C.G.A. § 33-3-5(1).

(b)Levy. In accordance with O.C.G.A. § 33-8-8.2, there is levied an annual tax based upon the gross direct premiums on each insurer doing business in the city at the rate of 2.5 percent of the gross direct premiums received during the calendar year. (Code 1977, § 14-5181(e))

Secs. 146-4—146-25. Reserved.

ARTICLE II. AD VALOREM TAXESDIVISION 1. GENERALLY

§ 146-26

Levy.

Sec. 146-26. Levy.

(a)Purposes. For the purposes of raising revenues for the support and maintenance of the city government, for the purpose of raising revenue for the payment of principal and interest on the bonded indebtedness of the city, for the purpose of providing improvements for the public parks and for the purpose of raising revenue for the support and maintenance of education, the taxes set forth in this article are levied and assessed, such levies and assessments to continue each year until amended or repealed.

(b)General levy. An ad valorem tax at the rate of 11.93 mills less an amount equal to 3.18 mills for the rollback of 2025 sales tax revenue, plus an amount equal to 0.10 mills for millage equivalent rate rollback, plus an amount equal to 0.67 mills for city-approved solid waste rates to yield a net ad valorem tax at the rate of 9.52 mills on every $1,000.00 or any part thereof of the value of all real and personal property which under the laws of this state is subject to taxation within the corporate limits of the city for this purpose, is hereby levied.

(c)Bonded indebtedness. An ad valorem tax at the rate of 0.85 mills on every $1,000.00 or any part thereof of the value of all real and personal property, which, under the Laws of this State is subject to taxation within the corporate limits of the city for the purpose of raising revenue for the payment of principal and interest on bonded indebtedness for the City of Atlanta, is hereby levied. An ad valorem tax at the rate of 0.00 mills on every $1,000.00 or part thereof of the value of all real and personal property, which, under the Laws of this State is subject to taxation within the corporate limits of the city for the purpose of raising revenue for the payment of principal and interest on bonded indebtedness for the Atlanta Board of Education, is hereby levied.

(d)Parks. An ad valorem tax at the rate of 1.00 mill on every $1,000.00 or any part thereof of the value of all real and personal property which under the laws of this state, is subject to taxation within the corporate limits of the city for the purpose of raising revenue for the improvement of the public parks of the city, is hereby levied.

(e)Education levy. An ad valorem tax at the rate of 20.500 mills on every $1,000.00 or any part thereof of the value of all real and personal property which under the laws of this state is subject to taxation within the corporate limits of the city for this purpose, is hereby levied.

(f)Special Tax District. An ad valorem tax at the rate of 0.577 mills on every $1,000.00 or any part thereof of all real and personal property within that portion of the City of Atlanta lying in DeKalb County, which under the laws of this state is subject to taxation within the corporate limits of the City of Atlanta in DeKalb County, is hereby amended to read as follows hereby levied.

(g)Atlanta BeltLine Special Service District. An ad valorem tax at the rate of 2.00 mills on every $1,000.00 or any part thereof of taxable real property within the Atlanta BeltLine Special Service District established by Ordinance No. 21-O-0052 is hereby levied. The proceeds of such tax shall be segregated, and the city shall not expend such funds for any purpose not authorized by said ordinance.

(h)Atlanta Stitch Special Service District. An ad valorem tax at the rate of 2.00 mills on every $1,000.00 or any part thereof of taxable real property within the Atlanta Stitch Special Service District established by Ordinance No. 25-O-1170 is hereby levied. The proceeds of such tax shall be segregated, and the City shall not expend such funds for any purpose not authorized by said ordinance.

The tax commissioners of Fulton County and DeKalb County, by copy of this section, are requested to specifically list the levy set forth in this subsection on tax bills to be rendered to citizens and taxpayers of the city which are subject to such levy. (Code 1977, § 7-4041; Ord. No. 1995-04, § 1, 2-27-95; Ord. No. 1996-09, § 1, 3-3-96; Ord. No. 1996-33, § 1, 6-5-96; Ord. No. 1997-11, § 1, 2-20-97; Ord. No. 1997-28, §§ 1, 2, 5-27-97; Ord. No. 1997-38, § 1, 6-18-97; Ord. No. 1998-40, § 2, 6-9-98; Ord. No. 1999-54, §§ 1, 2, 6-22-99; Ord. No. 2001-40, § 1, 6-8-01; Ord. No. 2001-49, § 1, 7-10-01; Ord. No. 2002-13, § 1, 3-5-02; Ord. No. 2002-51, § 1, 6-20-02; Ord. No. 2003-79, § 1, 6-24-03; Ord. No. 2004-37, § 1, 6-30-04; Ord. No. 2005-36, § 1, 6-23-05; Ord. No. 2006-52, § 1, 7-24-06; Ord. No. 2007-34(07-O-0871), § 1, 6-12-07; Ord. No. 2008-54(08-O-1153), § 1, 6-27-08; Ord. No. 2010-30(10-O-0880), § 1, 6-30-10; Ord. No. 2010-55(10-O-1695), § 1, 10-12-10; Ord. No. 2011-28(11-O-0747), § 1, 7-9-11; Ord. No. 2011-41(11-O-1267), § 1, 9-28-11; Ord. No. 2012-32(12-O-0401), § 1, 6-27-12; Ord. No. 2012-33(12-O0662), § 1, 7-11-12; Ord. No. 2013-29(12-O1018), § 1, 6-26-13; Ord. No. 2013-37(13-O1191), § 1, 8-28-13; Ord. No. 2014-25(14-O1173), § 1, 6-25-14; Ord. No. 2014-39(14-O1390), § 1, 9-11-14; Ord. No. 2015-33(15-O-1135), § 1, 6-24-15; Ord. No. 2015-39(15-O-1300), § 1, 7-22-15; Ord. No. 2016-20(16-O-1148), § 1, 6-29-2016; Ord. No. 2016-27(16-O1356), § 1, 9-15-16; Ord. No. 2017-53(17-O-1172), § 1, 9-18-17; Ord. No. 2017-60, § 1, 10-16-17; Ord. No. 2018-22(18-O-1203), § 1, 6-27-18; Ord. No. 2018-31(18-O-8-1396), § 1, 8-15-18; Ord. No. 2018-37(18-O-1482), § 1, 8-29-18; Ord. No. 2019-37(19-O-1225), § 1, 6-26-19; Ord. No. 2019-40(19-O-1347), § 1, 8-13-19; Ord. No. 2020-29(20-O-1318), § 1, 6-24-20; Ord. No. 2020-50(20-O-1466), § 1, 9-17-20; Ord. No. 2021-16(21-O-0052), § 2, 3-24-21; Ord. No. 2021-29(21-O0243), § 1, 6-16-21; Ord. No. 2021-38(21-O0328), § 1, 8-25-21; Ord. No. 2022-17(22-O1332), § 1, 6-29-22; Ord. No. 2022-24(22-O1389), § 1, 8-17-22; Ord. No. 2023-22(23-O-1258), § 2, 6-26-23; Ord. No. 2023-30(23-O-1187), § 1, 8-23-23; Ord. No. 2024-28(24-O-1099), § 1, 8-19-24; Ord. No. 2025-12(25-O1168), § 2, 4-21-25; Ord. No. 2025-28 (25-O-1147), § 1, 8-18-25)

§ 146-27

Assessment and collection of taxes.

Sec. 146-27. Assessment and collection of taxes.

All matters related to the assessment and collection of all taxes due the city shall be done on behalf of the city by the Tax Commissioner of Fulton County, pursuant to contract by and between the city and such county as confirmed pursuant to O.C.G.A. § 48-5-359.1 and powers attendant thereto, all in conformity with the laws of this state. (Code 1977, § 7-4052)

§ 146-28

Notice of changes of address.

Sec. 146-28. Notice of changes of address.

(a)Required. The owners of real estate located within the city are required to notify the Fulton County Tax Commissioner of a street address of the owner at which the owner may receive service of process or other legal notices. Notice shall be given upon such forms as may be approved by the Fulton County Tax Commissioner or its designee, giving all the information called for by such forms. If owners of real estate fail to provide the Fulton County Tax Commissioner with a current address for receipt of legal notices or fail to notify the Fulton County tax commissioner within ten days after any change of address, the address on file with the Fulton County Tax Commissioner will be deemed to be a valid address for service of any legal notice.

(b)Form of notice. It is made the duty of the Fulton County tax commissioner or the designee thereof to develop a form to be used by owners of real estate in reporting the address information as required in this section. (Code 1977, § 7-4043.1)

§ 146-29

Collection of delinquent county taxes.

Sec. 146-29. Collection of delinquent county taxes.

The council shall have the power and authority to authorize the chief financial officer and the chief financial officer's bureau directors to collect delinquent county taxes and to qualify as deputy tax commissioner of Fulton County if and when the city shall enter into a contract under the constitution and laws of the state to collect such taxes or to perform any incidental services in connection therewith. (Code 1977, § 7-4010)

§ 146-30

Issuance, direction and record of tax executions.

Sec. 146-30. Issuance, direction and record of tax executions.

If any person who is a citizen of the city or who has property subject to taxation within the limits of the city shall fail, refuse or neglect to pay the taxes imposed according to law or this Code or the ordinances of the city, execution shall issue for the tax, which execution shall bear interest in the name of the mayor and shall be entered on the books of the department of finance. The chief financial officer shall levy on the goods, chattels, lands and tenements of the defendant or so much thereof as shall be sufficient to satisfy the demand and costs, which execution shall bind all the property of the defendant. It shall be the duty of the chief financial officer and the city attorney jointly to review all executions for taxes and to determine which executions will be recorded. Further, it shall be the duty of the city attorney to record executions for taxes on the general execution docket in the office of the clerk of the superior court. (Code 1977, § 7-4048)

§ 146-31

Records of tax sales.

Sec. 146-31. Records of tax sales.

The chief financial officer shall keep a book of record of all city tax sales, showing the owner of the property, the amount bid, the amount of the tax and the amount of the cost. The chief financial officer shall also keep and carefully file the deeds made on such sales to the city, with execution attached, and copies of the newspapers in which the respective sales were advertised. (Code 1977, § 7-4058)

§ 146-32

Bidding for city at tax sale.

Sec. 146-32. Bidding for city at tax sale.

(a)The municipal revenue collector shall designate some employee to attend all tax sales, who shall act for the city in bidding the amount of tax and costs on property sold by the chief financial officer or by the tax commissioner of Fulton County for taxes owed the city, where no bids in that amount are made on behalf of private individuals or corporations. When such property is sold by the tax commissioner of Fulton County, the amount as bid by the city of taxes and costs, together with expenses and commissions, shall be paid to the tax commissioner of Fulton County by the chief financial officer of the city.

(b)The chief financial officer is further authorized to pay to the tax commissioner of Fulton County, the costs of advertising parcels of land to be sold by such tax commissioner for nonpayment of taxes owed to the city, when the sale of such parcels is not consummated due to deficiencies in the advertisement, defective legal descriptions of such parcels, court injunctions against such sales and other related reasons. (Code 1977, § 7-4059)

§ 146-33

Foreclosure of right to redeem property bought by city at tax sale.

Sec. 146-33. Foreclosure of right to redeem property bought by city at tax sale.

When the city has bought property at a tax sale, the chief financial officer may give the no-tices provided for by O.C.G.A. § 48-4-45 to foreclose the right to redeem such property from sale. (Code 1977, § 7-4060)

§ 146-34

Disposition of property bought by city at tax sale.

Sec. 146-34. Disposition of property bought by city at tax sale.

After the right to redeem property bought by the city at a tax sale has been foreclosed as provided by section 146-33, it shall be added to the surplus property of the city. (Code 1977, § 7-4061)

§ 146-35

Report of property redeemed.

Sec. 146-35. Report of property redeemed.

It shall be the duty of the chief financial officer to report to the Fulton County tax commissioner the names of all persons who redeem property through the chief financial officer, and it shall be the duty of the Fulton County tax commissioner to list such property as the property of the person so redeeming it. (Code 1977, § 7-4063)

§ 146-36

Sale of property bought by city for taxes.

Sec. 146-36. Sale of property bought by city for taxes.

(a)Generally. The chief financial officer may sell all property bought by the city at tax sales after the expiration of one year from the date the property is bid in for the city on account of taxes or street improvements.

(b)Conduct of sale. The sale shall be before the city hall on a regular sale day and shall be to the highest and best bidder for cash. All such property shall be sold subject to the right of any person having an interest in the property to redeem it under the laws of the state.

(c)Advertisement. All such property shall be advertised once a week for four weeks in the paper authorized to carry the city's advertisements, but the advertisement shall be in abbreviated form and shall show only the deed number, the street number and the name of the last owner. (Code 1977, § 7-4065)

§ 146-37

Applications for exemption from or refund of taxes.

Sec. 146-37. Applications for exemption from or refund of taxes.

Before any petition or application for exemption from the payment of any kind of taxes, fi. fas.

or costs or for the refund of any taxes or costs already collected by the city shall be considered by the council, the facts claimed as the basis for such exemption or refund shall be set forth in such petition or application, which shall be under oath. In the consideration of all such claims the committee having such under consideration shall be authorized to summon witnesses, including the applicant, and examine them under oath. (Code 1977, § 7-4067)

§ 146-38

Preferential assessments for landmark historic properties.

Sec. 146-38. Preferential assessments for landmark historic properties.

(a)The preferential ad valorem property tax assessments for landmark properties authorized by O.C.G.A. § 48-5-7.3 shall be available to income producing property that meets all of the following criteria.

(1)For the purpose of this ordinance the term "landmark property" shall mean: a contributing structure located in an area designated as a Landmark District pursuant to Chapter 20 of Part 16 of this code; or a building not in a Landmark District which has been individually designated as a Landmark Building or Site pursuant to Chapter 20 of Part 16 of this Code;

(2)For the purpose of this ordinance, the term "income producing" shall mean a building used or intended to be used for non-residential purposes that would be permitted under the current zoning of the building; a multi-family apartment or condominium building; or a mixed use building containing both commercial and residential uses so long as the permitted commercial uses exceed 50 percent of the floor area of the structure. Single-family residential structures, duplexes or triplexes which are used as rental property or single family residential structures which rent rooms or which contain a home occupation, are specifically excluded from the definition of income producing property of the purposed of obtaining the preferential ad valorem property tax assessments for landmark properties;

(3)Any qualifying building must be in standard condition which for the purpose of this ordinance means a building that has no violations of the city code as to its condition and the condition of the site on which the building is located.

(Ord. No. 2009-69(09-O-1916), § 1, 11-24-09)

§ 146-39

Level 1 Freeport exemptions.

Sec. 146-39. Level 1 Freeport exemptions.

(a)In accordance with O.C.G.A. § 48-5-48.2, as it may be amended from time to time, all the following types of tangible personal property are exempted from ad valorem taxation, as provided in subsection (b) of this section, including all such taxes levied for educational purposes and for state purposes, within the city:

(1)Inventory of goods in the process of manufacture or production which shall include all partly finished goods and raw materials held for direct use or consumption in the ordinary course of the taxpayer's manufacturing or production business in the State of Georgia. The exemption provided for herein shall apply only to tangible personal property which is substantially modified, altered or changed in the ordinary course of the taxpayer's manufacturing, processing, or production operations in this state.

(2)Inventory of finished goods manufactured or produced within the State of Georgia in the ordinary course of the taxpayer's manufacturing or production business when held by the original manufacturer or producer of such finished goods. The exemption provided for herein shall be for a period not exceeding 12 months from the date the property is produced or manufactured.

(3)Inventory of finished goods which, on January 1, are stored in a warehouse, dock, or wharf, whether public or private, and which are destined for shipment to a final destination outside the State of Georgia and inventory of finished goods which are shipped into the State of Georgia from outside this state and stored for transshipment to a final destination outside this state. The exemption provided for herein shall be for a period not exceeding 12 months from the date the property is stored in this state. All property that is claimed to be exempt under the provisions of this subsection shall be designated as being in transit upon the official books and records of the warehouse, dock, or wharf, whether public or private, where this property is being stored. All official books and records shall contain a full, true, and accurate inventory of all such property, including the date of the receipt of the property, the date of the withdrawal of the property, the point of origin of the property, and the point of final destination of the same, if known. The official books and records of any warehouse, dock, or wharf, whether public or private, pertaining to any in transit property, shall be at all times open to the inspection of all taxing authorities of this state, the city, and the county.

(4)As used in this section, the following words, terms and phrases are defined as follows:

a.Destined for shipment to a final destination outside this state means, for purposes of this Level I Freeport Exemption, that portion or percentage of an inventory of finished goods which the taxpayer can establish, through a historical sales or shipment analysis, either of which utilizes information from the preceding calendar year, or other reasonable, documented method, is reasonably anticipated to be shipped to a final destination outside this state. Such other reasonable, documented method may only be utilized in the case of a new business, in the case of a substantial change in scope of an existing business, or in other unusual situations where a historical sales or shipment analysis does not adequately reflect future anticipated shipments to a final destination outside this state. It is not necessary that the actual final destination be known as of January 1 in order to qualify for the exemption.

b.Finished goods means, for purposes of this Level 1 Freeport Exemption, goods, wares, and merchandise of every character and kind, but shall not include unrecovered, unextracted, or unsevered natural resources, or raw materials, or goods in the process of manufacture or production, or the stock-in-trade of a retailer.

c.Foreign merchandise in transit means, for purposes of a Level 1 Freeport Exemption, any goods which are in international commerce where the title has passed to a foreign purchaser and the goods are temporarily stored in this state while awaiting shipment overseas.

d.Raw materials means, for purposes of this Level 1 Freeport Exemption, any material whether crude or processed that can be converted by manufacture, processing, or combination into a new and useful product, but shall not include unrecovered, unextracted, or unsevered natural resources.

(b)All types of tangible personal property as stated in subsection (a) of this section shall be exempted at 100 percent of the value of such property.

(c)Taxpayers desiring to make application for this exemption must do so on forms provided for this purpose by the finance department and must supply any additional information that may be requested which is necessary to determine the qualification for and amount of said exemption. (Ord. No. 2013-66(13-O-1400), § 1, 12-11-13)

Secs. 146-40—146-50. Reserved.

ARTICLE II. AD VALOREM TAXESDIVISION 2. URBAN ENTERPRISE ZONES

§ 146-51

State law enactments.

Sec. 146-51. State law enactments.

The Atlanta Urban Enterprise Zone Act (2021) approved March 24, 1988 (Ga. L. 1988, p. 4164), as further amended May 3, 2021 (Ga. L. 2021, p. 4065), is incorporated by reference into the City of Atlanta Code of Ordinances. (Code 1977, § 7-4069(A); Ord. No. 1995-15, §§ 1, 2, 5-8-95; Ord. No. 1995-31, § 1, 6-25-95; Ord. No. 1995-33, §§ 1—5, 9, 6-25-95; Ord. No. 1996-23, §§ 1, 2, 5-28-96; Ord. No. 2005-78, §§ 1, 2, 11-14-05; Ord. No. 2022-05(22-O-1134), § 1, 3-28-22)

§ 146-52

Authority.

Sec. 146-52. Authority.

(a)City council shall designate areas of the City of Atlanta as Urban Enterprise Zones in accordance with the Atlanta Urban Enterprise Zone Act.

(b)The department of city planning shall recommend areas of the city for designation as Urban Enterprise Zones in accordance with the standards set in the Atlanta Urban Enterprise Zone Act.

(c)The department of city planning shall maintain a current map of designated Urban Enterprise Zones in accordance with the Atlanta Urban Enterprise Zone Act.

(d)Consistent with section 2-243(6) and section 8-1008(9), the department of city planning shall prepare and administer the program regulations.

(e)The commissioner of the department of city planning shall be responsible for approving or denying applications for the Urban Enterprise Zone tax abatements.

(f)The commissioner of the department of city planning shall be authorized as the mayor's designee to execute agreements. (Ord. No. 2022-05(22-O-1134), § 2, 3-28-22)

§ 146-53

Regulations.

Sec. 146-53. Regulations.

The community development and human services committee shall periodically provide review and comment for the regulations. The office of housing and community development shall periodically update the regulations. The regulations shall include:

(1)Provisions regarding Urban Enterprise Zones:

a.Areas of the city that qualify as Urban Enterprise Zones as designated by the city Council.

b.Methodology used to recommend areas for designation as Urban Enterprise Zones in accordance with the standards set in the Atlanta Urban Enterprise Zone Act.

(2)Provisions regarding qualifying businesses or service enterprises:

a.Method for identifying qualifying businesses or service enterprises.

b.Sample legal contract used to execute agreement with qualifying businesses or service enterprises.

c.Method and plan for monitoring and compliance of the qualified businesses and service enterprises in accordance with program regulations.

d.Provisions for rescinding enrollment and recapturing taxes abated in the event of non-compliance or breach of contract.

(3)Annual Report of the previous year's program performance.

(Ord. No. 2022-05(22-O-1134), § 3, 3-28-22)

§ 146-54

Combining.

Sec. 146-54. Combining.

Other public subsidy programs, including federal, state, and local subsidies, may be utilized within the Urban Enterprise Zones provided that these programs or subsidy sources enhance the Urban Enterprise Zone Program. The requirements and benefits of the Urban Enterprise Zone Program shall be added to the requirements and benefits required by other government sources. (Ord. No. 2022-05(22-O-1134), § 4, 3-28-22)

Secs. 146-55—146-75. Reserved.

ARTICLE III. HOTEL OR MOTEL OCCUPANCY TAX

§ 146-76

Definitions.

Sec. 146-76. Definitions.

The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

Bureau means the bureau of treasury, licensing and employee benefits of the department of finance.

Guestroom means a room occupied or intended, arranged or designed for occupancy by one or more occupants, other than meeting rooms intended, designed and used for that purpose.

Hotel means any structure or any portion of a structure, including any lodginghouse, roominghouse, dormitory, turkish bath, bachelor hotel, studio hotel, motel, motor hotel, auto court, inn, public club or private club containing guestrooms and which is occupied or is intended or designed for occupancy by guests, whether rent is paid in money, goods, labor or otherwise. It does not include any jail, hospital, asylum, sanitarium, orphanage, prison, detention or other buildings in which human beings are housed and detained under legal restraint. Furthermore, the term "hotel" shall not include any single room occupancy residence, as defined in section 170-2, in which at least 80 percent of the units to be provided bear weekly rents which do not exceed the fair market rents for the Atlanta metropolitan statistical area for single-room occupancy residences as most recently published by the United States Department of Housing and Urban Development.

Monthly period means the calendar months of any year.

Occupancy means the use or possession or the right to the use or possession of any guestroom or apartment in a hotel or the right to the use or possession of the furnishings or to the services and accommodations accompanying the use and possession of the room.

Occupant means any person who, for a consideration, uses, possesses or has the right to use or possess any guestroom in a hotel under any lease, concession, permit, right of access, license to use or other agreement or otherwise.

Operator means any person operating a hotel in the city, including but not limited to the owner or proprietor of the premises, lessee, sublessee, lender in possession, license to or any other person otherwise operating the hotel.

Permanent resident means any occupant as of a given date who has or shall have occupied or has or shall have the right of occupancy of any guestroom in a hotel for at least 30 consecutive days next preceding that date. The right of occupancy for at least 30 consecutive days is clearly established through the advance payment of 30 days' rent or a lease has been signed in excess of 30 days.

Rent means the consideration received for occupancy valued in money, whether received in money or otherwise, including all receipts, cash, credits and property or services of any kind or nature, and also the amount for which credit is allowed by the operator to the occupant, without any deduction therefrom.

Return means any return filed or required to be filed as provided in this article.

Tax means the tax imposed by this article. (Code 1977, § 14-6177; Ord. No. 2011-14(11-O0513), § 1, 5-11-11)

§ 146-77

Administration of article.

Sec. 146-77. Administration of article.

(a)Authority. The chief financial officer shall administer and enforce this article for the levy and collection of the tax.

(b)Rules and regulations. The chief financial officer shall have the power and authority to make and publish reasonable rules and regulations not inconsistent with this article or other laws of the city and the state or the constitution of this state or the United States for the administration and enforcement of this article and the collection of the taxes under this article.

(c)License fee review board duties. The license review board created in section 30-26 shall constitute the license fee review board referred to in this subsection. It shall be the duty of the license fee review board to accept questions or disputes concerning the administration and implementation of this article and to advise the chief financial officer, the mayor and the council of its opinion on the various questions brought before it.

(d)Records required. Every operator renting a guestroom in this city to a person shall keep such records, receipts, invoices and other pertinent papers in such form as the chief financial officer may require.

(e)Examination of records; audits. The chief financial officer or any person authorized in writing by the chief financial officer may examine the books, papers, records, financial reports, equipment and other facilities of any operator renting a guestroom to a person and any operator liable for the tax, in order to verify the accuracy of any return made or, if no return is made by the operator, to ascertain and determine the amount required to be paid.

(f)Authority to require reports; contents. In administration of this article, the chief financial officer may require the filing of reports by any person having in the person's possession or custody information relating to rentals of guestrooms which are subject to the tax. The reports shall be filed with the chief financial officer when required by the chief financial officer and shall set forth the rental charged for each occupancy, the date of occupancy and such other information as the chief financial officer may require.

(g)Confidentiality. The chief financial officer or any person having an administrative duty under this article shall not make known in any manner the business affairs, operations or information obtained by an audit of books, papers, records, financial reports, equipment and other facilities of any operator or any other person visited or examined in the discharge of official duty or the amount or source of income, profits, losses, expenditures or any particular thereof set forth or disclosed in any return or permit any return or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person not having that administrative duty under this article, except in judicial proceedings or other proceedings necessary to collect the tax levied and assessed by this article. Successors, receivers, trustees, executors, administrators, assignees and guarantors, if directly interested, may be given information as to the terms included in the measure and amounts of tax required to be collected, interest and penalties. (Code 1977, § 14-6188)

§ 146-78

Violations.

Sec. 146-78. Violations.

(a)Any person violating this article shall be deemed guilty of an offense.

(b)Any operator or other person who fails to register as required in this article or to furnish any return required to be made or who fails or refuses to furnish a supplemental return or other data required by the chief financial officer or who renders a false or fraudulent return shall be deemed guilty of an offense. Any person required to make, render, sign or verify any report who makes any false or fraudulent report, with intent to defeat or evade the determination of an amount due required by this article to be made, shall be deemed guilty of an offense. (Code 1977, § 14-6190)

§ 146-79

Levied.

Sec. 146-79. Levied.

There is levied and assessed and there shall be paid a tax of eight percent of the rent for every occupancy of a guestroom in a hotel in the city. (Code 1977, § 14-6178; Ord. No. 2011-32(11-O1057), § 2, 7-27-11)

§ 146-80

Persons liable; extinguishment of liability.

Sec. 146-80. Persons liable; extinguishment of liability.

Every person occupying a guestroom in a hotel in this city is liable for the tax levied in this article. The person's liability is not extinguished until the tax has been paid to the city, except that a receipt from an operator maintaining a place of business in this city or from an operator who is authorized by the chief financial officer, under such rules and regulations as the chief financial officer may prescribe, to collect the tax and who is, for the purposes of this article, regarded as an operator maintaining a place of business in this city, which receipt is given to the occupant pursuant to section 146-81, is sufficient to relieve the occupant from further liability for the tax to which the receipt refers. (Code 1977, § 14-6179)

§ 146-81

Collection by operator; receipt to occupant; rules for collection schedules.

Sec. 146-81. Collection by operator; receipt to occupant; rules for collection schedules.

Every operator maintaining a place of business in this city, as provided in section 146-80, and renting guestrooms in this city not exempted under section 146-83 shall, at the time of collecting the rent from the occupant and on demand, give to the occupant a receipt therefor. For all transactions upon credit or deferred payment, the payment of tax to the operator may be deferred in accordance therewith, and the operator shall be liable therefor at the time and to the extent that those credits are incurred in accordance with the rate of tax owing on the amount thereof. The chief financial officer shall have the power to adopt rules and regulations prescribing methods and schedules for the collection and payment of the tax. (Code 1977, § 14-6180)

§ 146-82

Unlawful advertising regarding tax.

Sec. 146-82. Unlawful advertising regarding tax.

It is unlawful for any operator to advertise or hold out or state to the public or to any guest, directly or indirectly, that the tax or any part thereof levied in this article will be assumed or absorbed by the operator or that it will not be added to the rental of the guestroom or that, if added, it or any part thereof will be refunded. (Code 1977, § 14-6181)

§ 146-83

Exemptions.

Sec. 146-83. Exemptions.

No tax pursuant to this article shall be imposed upon the following:

(1)Permanent residents.

(2)Georgia state or local government officials or employees while traveling on official business and using guest rooms furnished for a period of one or more days.

(3)Persons who certify they are staying in a guest room as a result of the destruction of their home or residence by fire or other casualty.

(4)Persons using meeting rooms and other such facilities or any rooms, lodgings, or accommodations provided without charge.

(Code 1977, § 14-6182; Ord. No. 2017-10(17-O-1062), § 1, 3-15-17)

§ 146-84

Registration of operator; certificate of authority.

Sec. 146-84. Registration of operator; certificate of authority.

(a)Every person engaging or about to engage in business as an operator of a hotel in this city shall immediately register with the chief financial officer on a form provided by the chief financial officer. A separate registration shall be required for each place of business of an operator. The privilege of registration shall not relieve any person from the obligation of payment or collection of the tax levied in this article, regardless of registration.

(b)The registration shall set forth the name under which the person transacts business or intends to transact business, the location of the person's place of business and other information which would facilitate the collection of the tax as the chief financial officer may require. The registration shall be signed by the owner if a natural person, by a member or partner if ownership is by an association or partnership or by an executive officer or some person specifically authorized by the corporation to sign the registration if ownership is by a corporation.

(c)The chief financial officer shall, after the registration, issue without charge a certificate of authority to each operator to collect the tax from the occupant. Each certificate shall state the name and location of the business to which it is applicable and shall be prominently displayed therein so as to be seen and to come readily to the notice of all occupants and persons seeking occupancy. The certificates shall be nonassignable and nontransferable and shall be returned immediately to the chief financial officer upon the cessation of business at the location named or upon the sale or transfer of the business at that location. (Code 1977, § 14-6183)

§ 146-85

Date due; returns; deductions for operators.

Sec. 146-85. Date due; returns; deductions for operators.

(a)Due date. The tax levied under this article shall become due and payable from the occupant at the time of occupancy of any hotel in this city. All amounts of such taxes collected by any operator shall be due and payable to the chief financial officer monthly on or before the 20th day of every month next succeeding each respective monthly period as set forth in section 146-76.

(b)Time of filing return. On or before the 20th day of the month following each monthly period, a return for the preceding monthly period shall be filed with the chief financial officer, in such form as the chief financial officer may prescribe, by every operator liable for the payment of the tax under this article.

(c)Contents of return. All returns shall show the gross rent, rent from permanent residents, taxable rent, amount of tax collected or otherwise due for the related period and such other information as may be required by the chief financial officer.

(d)Delivery of return and remittance. The person required to file the return shall deliver the return, together with the remittance of the net amount of tax due, to the chief financial officer at 68 Mitchell Street, Suite 1101, Atlanta, Georgia 30303.

(e)Collection fee allowed operators. Operators collecting the tax shall be allowed a percentage of the tax due and accounted for and shall be reimbursed in the form of a deduction in submitting, reporting and paying the amount due, if the amount is not delinquent at the time of payment. The rate of the deduction shall be the same rate authorized for deductions from state tax under O.C.G.A. tit. 48, ch. 8, art. I (O.C.G.A. § 48-8-1 et seq.), the state Retailers' and Consumers' Sales and Use Tax Act. (Code 1977, § 14-6184)

§ 146-86

Deficiency determinations.

Sec. 146-86. Deficiency determinations.

(a)Recomputation of tax. If the chief financial officer is not satisfied with the return of the tax or the amount of the tax required to be paid to the city by any person under this article, the chief financial officer may compute and determine the amount required to be paid upon the basis of any information within the chief financial officer's possession or that may come into the chief financial officer's possession. One or more deficiency determinations may be made of the amount due for one or more monthly periods.

(b)Interest on deficiency. The amount of the determination, exclusive of penalties, shall bear interest at the rate specified by O.C.G.A. § 48-2-40 per month or any fraction of a month from the 20th day after the close of the monthly period for which the amount or any portion thereof should have been returned until the date of payment.

(c)Offsetting of overpayments. In making a determination, the chief financial officer may offset overpayments for a period against underpayments for another period against penalties and against the interest on underpayments. The interest on underpayments shall be computed in the manner set forth in section 146-87(c).

(d)Penalty for negligence or disregard for rules and regulations. If any part of the deficiency for which a deficiency determination has been made is due to negligence or disregard of rules and regulations, a penalty of 15 percent of the amount of the deficiency shall be added thereto.

(e)Penalty for fraud or intent to evade. If any part of the deficiency for which a deficiency determination is made is due to fraud or an intent to evade any section of this article or other authorized rules and regulations, a penalty of 25 percent of the deficiency shall be added thereto.

(f)Notice of determination. The chief financial officer or the chief financial officer's designated representative shall give to the operator written notice of the chief financial officer's determination. The notice may be served personally or by mail; if by mail the service shall be addressed to the operator at the operator's address as it appears in the records of the chief financial officer. For service by mail of any notice required by this article, the service is complete at the time of deposit in the United States post office.

(g)Time limit for mailing notice of deficiency determination. Except for fraud, intent to evade this article or authorized rules or regulations or failure to make a return, every notice of a deficiency determination shall be mailed within three years after the 20th day of the calendar month following the monthly period for which the amount is proposed to be determined or within three years after the return is filed, whichever period should last expire. (Code 1977, § 14-6185; Ord. No. 2026-13(26-O-1135), § 1, 4-29-26)

§ 146-87

Determination if no return made.

Sec. 146-87. Determination if no return made.

(a)Estimate of gross receipts. If any person fails to make a return for the tax levied in this article, the chief financial officer shall make an estimate of the amount of the gross receipts of the person or, as the case may be, of the amount of the total rentals in this city which are subject to the tax. The estimate shall be made for the period in respect to which the person failed to make the return and shall be based upon any information which is or may come into the possession of the chief financial officer. Upon the basis of this estimate, the chief financial officer shall compute and determine the amount required to be paid the city, adding to the sum thus determined a penalty equal to 15 percent thereof. One or more determinations may be made for one or more periods.

(b)Manner of computation. In making a determination, the chief financial officer may offset overpayments for a period against penalties and against the interest on the underpayments. The interest on underpayments shall be computed in the manner set forth in subsection (c) of this section.

(c)Interest on amount found due. The amount of the determination, exclusive of penalties, shall bear interest at the rate specified by O.C.G.A. § 48-2-40 per month or any fraction of a month from the 20th day after the close of the monthly period for which the amount or any portion thereof should have been returned, until the date of payment.

(d)Penalty for fraud or intent to evade. If the failure of any person to file a return is due to fraud or an intent to evade this article or rules and regulations, a penalty of 25 percent of the amount required to be paid by the person, exclusive of penalties, shall be added thereto in addition to the 15 percent penalty provided in section 146-88.

(e)Notice. Promptly after making the determination, the chief financial officer shall give to the person written notice to be served personally or by mail in the manner prescribed for service of notice of a deficiency determination in section 146-86(f). (Code 1977, § 14-6186; Ord. No. 2026-13(26-O-1135), § 2, 4-29-26)

§ 146-88

Penalties and interest for failure to pay tax.

Sec. 146-88. Penalties and interest for failure to pay tax.

Any person who fails to pay the tax levied under this article to the city or who fails to pay any amount of the tax required to be collected and paid to the city within the time required shall pay a penalty of 15 percent of the tax in addition to the tax or amount of the tax, plus interest on the unpaid tax or any portion thereof as set forth in section 146-87. (Code 1977, § 14-6187)

§ 146-89

Collection.

Sec. 146-89. Collection.

(a)Security. The chief financial officer, whenever deemed necessary to ensure compliance with this article, may require any person subject to this article to deposit with the chief financial officer such security as the chief financial officer may determine. The amount of the security shall be fixed by the chief financial officer but shall not be greater than twice the person's estimated average liability for the period for which the person files returns, determined in such a manner as the chief financial officer deems proper or $10,000.00 whichever amount is the lesser. The amount of the security may be increased by the chief financial officer subject to the limitations provided in this subsection. The chief financial officer may sell the security at public auction, with the approval of the mayor and council, if it becomes necessary to do so in order to recover any tax or any amount required to be collected, interest or penalty due. Notice of the sale may be served upon the person who deposited the security personally or by mail; if by mail, service shall be made in the manner prescribed for service of a notice of a deficiency determination in section 146-86(f) and shall be addressed to the person at the person's address as it appears in the records of the chief financial officer. Upon any sale, any surplus above the amounts due shall be returned to the person who deposited the security.

(b)Action for collection. At any time within three years after any tax or any amount of tax required to be collected becomes due and payable and at any time within three years after the delinquency of any tax or any amount of tax required to be collected, the chief financial officer may bring an action in the courts of this state, of any other state or of the United States in the name of the city to collect the amount delinquent, together with penalties and interest, court fees, filing fees, attorney's fees and other legal fees incident thereto.

(c)Duty of successor of operator to withhold. If the purchaser of a business fails to withhold purchase price as required, the purchaser becomes personally liable for the payment of the amount required to be withheld by the purchaser to the extent of the purchase price, valued in money. Within 30 days after receiving a written request from the purchaser for a certificate, the chief financial officer shall either issue the certificate or mail notice to the purchaser at the purchaser's address as it appears on the records of the chief financial officer of the amount that must be paid as a condition of issuing the certificate. The time within which the obligation of a successor may be enforced shall start to run at the time the operator sells out the business or at the time that the determination against the operator becomes final, whichever event occurs later.

(d)Credit for tax, penalty or interest paid more than once or erroneously collected. Whenever the amount of any tax, penalty or interest has been paid more than once or has been erroneously or unlawfully collected or received by the city under this article, it may be offset as provided in section 146-86(c). If the operator or person determines that the operator or person has overpaid or paid more than once, which fact has not been determined by the chief financial officer, the operator or person will have three years from the date of payment to file claim in writing stating the specific ground upon which claim is founded. The claim shall be audited. If the claim is approved by the chief financial officer, the excess amount paid the city may be credited on any amounts then due and payable from the person by whom it was paid or the operator's or person's administrators or executors. (Code 1977, § 14-6188)

Secs. 146-90—146-110. Reserved.

ARTICLE IV. RENTAL MOTOR VEHICLE EXCISE TAX

§ 146-111

Definitions.

Sec. 146-111. Definitions.

For purposes of this article, the following terms shall have the following meanings respectively ascribed to them.

Month or monthly period shall mean the calendar months of any year.

Rental charge means the total value received by a rental motor vehicle concern for the rental or lease for 31 or fewer consecutive days of a rental motor vehicle, including the total cash and nonmonetary consideration for the rental or lease including, but not limited to, charges based on time or mileage and charges for insurance coverage or collision damage waiver but excluding all charges for motor fuel taxes or sales taxes.

Rental motor vehicle means a motor vehicle designed to carry ten or fewer passengers and used primarily for the transportation of persons that is rented or leased without a driver regardless of whether such vehicle is licensed in the State of Georgia.

Rental motor vehicle concern means a person or legal entity which owns or leases five or more rental motor vehicles and which regularly rents or leases such vehicles to the public for value.

Tax, Excise tax or taxes shall mean the tax imposed by this article. (Ord. No. 1996-25, § 1, 5-23-96)

§ 146-112

[Authority; rules and regulations; records.]

Sec. 146-112. [Authority; rules and regulations; records.]

(a)Authority. The chief financial officer shall administer and enforce this article for the levy and collection of the tax.

(c)Records required. Every rental motor vehicle concern subject to this article shall keep such records, receipts, invoices and other pertinent papers in such form as the chief financial officer may require. (Ord. No. 1996-25, § 1, 5-23-96)

§ 146-113

[Excise tax levied; collection.]

Sec. 146-113. [Excise tax levied; collection.]

(a)There is hereby assessed and levied an excise tax upon each rental charge collected by any rental motor vehicle concern when such charge constitutes a taxable event for the purposes of the sales and use tax as provided for under O.C.G.A. ch. 8, art. I, as amended. The tax levied pursuant to this article shall be in the amount of three percent of the rental charge as defined herein. The tax levied pursuant to this article shall be imposed only at the time when and the place where a customer pays sales tax with respect to the rental charge. The customer who pays a rental charge that is subject to the tax levy as provided in this article shall be liable for the tax. The tax shall be paid by the customer to the rental motor vehicle concern. The tax shall be a debt of the customer to the rental motor vehicle concern until it is paid and shall be recoverable at law in the same manner as authorized for the recovery for other debts.

(b)The rental motor vehicle concern collecting the tax shall remit the tax to the chief financial officer of the City of Atlanta, Georgia and the tax thus remitted shall be a credit against the tax imposed by this article on the rental motor vehicle concern. Every rental motor vehicle concern subject to the tax levied by this article shall be liable for the tax at the rate of three percent upon the rental charges actually collected or the amount of taxes collected from the customers, whichever is greater. (Ord. No. 1996-25, § 1, 5-23-96)

§ 146-114

[Purposes for proceeds from tax.]

Sec. 146-114. [Purposes for proceeds from tax.] The following projects and purposes for which the proceeds of the tax levied by this article are to be expended are specified as follows:

(1)Promoting industry trade, commerce and tourism.

(2)Capital outlay projects including but not limited to a new multipurpose enclosed arena suitable for basketball, hockey, and major entertainment events with concession facilities and in connection therewith, the acquisition construction and equipping of structured parking facilities, pedestrian plazas, pedestrian connections, the demolition of the current Omni Coliseum, the prepayment of outstanding revenue bonds used to finance or related to the Omni Coliseum, the reconfiguration of the Omni Plaza Marta entrance, and the acquisition of certain land and air rights related to any of the foregoing; and such other improvements as may be necessary to support the development of the new arena.

(3)Maintenance and operation expenses or security and public safety expenses associated with subsection (2) of this section.

(Ord. No. 1996-25, § 1, 5-23-96)

§ 146-115

[Exceptions.]

Sec. 146-115. [Exceptions.] No tax shall be imposed pursuant to this article on the rental charge associated with the rental or lease of a rental motor vehicle if either:

(1)The customer picks up the rental motor vehicle outside the State of Georgia and returns it within the State of Georgia;

(2)The customer picks up the rental motor vehicle in the State of Georgia and returns it outside the State of Georgia.

(Ord. No. 1996-25, § 1, 5-23-96)

§ 146-116

[Amount of tax allowed to be retained for expenses.]

Sec. 146-116. [Amount of tax allowed to be retained for expenses.] Each rental motor vehicle concern collecting the tax imposed by this article shall be allowed to retain three percent of the tax due and collected and may retain that amount in the form of a deduction for expenses incurred in submitting, reporting and paying the amount of taxes due, if the amounts due are not delinquent at the time of payment. (Ord. No. 1996-25, § 1, 5-23-96)

§ 146-117

[Statement required showing gross rental charges and taxes.]

Sec. 146-117. [Statement required showing gross rental charges and taxes.]

(a)On or before the 20th day of each month following the month of June, 1996, the rental motor vehicle concern liable for the tax provided for herein shall transmit to the chief financial officer for the city, a statement showing the gross rental charges and gross taxes collected by authority of this article for each preceding calendar month. Along with said statement, the rental motor vehicle concern shall submit to the chief financial officer the net taxes due for that particular month.

(b)Failure to remit taxes by the due date shall subject the rental motor vehicle concern to a penalty of five percent of the tax then due and in addition to such penalty, interest thereon on the unpaid principal amount due, computed at the rate specified by O.C.G.A. § 48-2-40 per month. (Ord. No. 1996-25, § 1, 5-23-96; Ord. No. 2026-14(26-O-1136), § 1, 4-29-26)

§ 146-118

Records.

Sec. 146-118. Records.

In order to aid in the administration and enforcement of the provisions of this article and to collect all the tax imposed, all rental motor vehicle concerns are hereby required to keep a record of all rental charges for rental motor vehicles and taxes collected which are related thereto. Said records shall be open for inspection and copying by any duly authorized agent of the city during regular business hours. (Ord. No. 1996-25, § 1, 5-23-96)

§ 146-119

[Deficiency determinations.]

Sec. 146-119. [Deficiency determinations.]

(a)If the chief financial officer is not satisfied with the return or returns of the excise tax provided for herein, or the amount of the tax required to be paid to the city by any rental motor vehicle concern he may compute and determine the amount required to be paid upon the basis of any information within his possession or that may come into his possession. One or more deficiency determinations may be made of the amount due for one or more monthly periods.

(b)The amount of the determination made by the chief financial officer shall bear interest at the rate specified by O.C.G.A. § 48-2-40 per month or fraction thereof from the due date of the taxes found to be due by him.

(c)The chief financial officer or his designated representative shall give to the rental motor vehicle concern a written notice of any such determination. The notice may be served personally or by mail and if by mail the service shall be addressed to the operator or the owner of the rental motor vehicle concern at the address as the same appears in the records of the chief financial officer as provided to him by each rental motor vehicle concern. Service by mail is complete when delivered by certified mail with a receipt signed by an addressee or agent of the addressee.

(d)Except in cases of failure to make a return, every notice of deficiency determination shall be mailed within three years after the 20th day of the calendar month following the monthly period in which the amount proposed to be determined or within three years after the return is filed, whichever period shall expire last. (Ord. No. 1996-25, § 1, 5-23-96; Ord. No. 2026-14(26-O-1136), § 2, 4-29-26)

§ 146-120

Failure to make a return.

Sec. 146-120. Failure to make a return.

(a)If any rental motor vehicle concern fails to make a return, the chief financial officer shall make an estimate of the excise tax due. The estimate shall be made for the period or periods in respect to which the rental motor vehicle concern has failed to make the return and shall be based upon such information which is or may come into the possession of the chief financial officer. Written notice shall be given in the manner as prescribed above in section 146-119.

(b)The amount of the determination shall bear interest at the rate specified by O.C.G.A. § 48-2-40 per month or fraction thereof from the 20th day of the month following the monthly period for which the amount of any portion thereof should have been returned until the date of payment. (Ord. No. 1996-25, § 1, 5-23-96; Ord. No. 2026-14(26-O-1136), § 3, 4-29-26)

§ 146-121

Audit authority.

Sec. 146-121. Audit authority.

Duly authorized employees of the city upon exhibition of identification and during regular business hours may examine and copy the books, papers, records, financial reports equipment and other facilities if necessary of any rental motor vehicle concern in order to verify the accuracy of any return made pursuant to this article, or if no return is made by the rental motor vehicle concern, to ascertain or determine the amount of tax required to be paid. (Ord. No. 1996-25, § 1, 5-23-96)

§ 146-122

Withholding tax on sale of business.

Sec. 146-122. Withholding tax on sale of business.

(a)If any rental motor vehicle concern liable for any amount under this article transfers or sells its business or quits the business, its successors or assigns shall withhold sufficient amounts from the purchase price to cover the amount required to be paid pursuant to this article until the former owner or operator of the rental motor vehicle concern produces a receipt from the chief financial officer or his designee showing that the indebtedness has been paid or a certificate stating that no amount is due.

(b)If the purchaser of a business or rental motor vehicle concern fails to withhold from the purchase price as required herein such purchaser shall be personally liable for the payment of the amount of the outstanding tax required to be withheld by him to the extent of such purchase price. (Ord. No. 1996-25, § 1, 5-23-96)

§ 146-123

Penalty for violation.

Sec. 146-123. Penalty for violation.

(a)In addition to the interest charges and delinquent penalties specified in this article any person violating any provision of this article shall be deemed guilty of an offense and upon conviction thereof shall be punished by the municipal court for the City of Atlanta in accordance with the limits established by the City Charter for the City of Atlanta. Such persons shall be guilty of a separate offense for each and every day during which any violation of any provision of this article is committed, continued, or permitted by that person and shall be punished accordingly.

(b)The tax levied by this article shall be effective on the first day of June, 1996 and shall continue until its permissible existence shall expire as provided by law, or until otherwise terminated by the Georgia General Assembly or the Atlanta City Council. (Ord. No. 1996-25, § 1, 5-23-96)

Secs. 146-124—146-200. Reserved.

ARTICLE V. BLIGHTED PROPERTY

§ 146-201

Purpose.

Sec. 146-201. Purpose.

The existence of real property which is maintained in a blighted condition increases the burden of the state and local government by increasing the need for government services, including but not limited to social services, public safety services, and code enforcement services. Rehabilitation of blighted property decreases this need for such government services.

In recognition of the need for enhanced governmental services and in order to encourage private property owners to maintain their real property and the buildings, structures and improvement thereon in good condition and repair, and as an incentive to encourage community redevelopment, a community redevelopment tax incentive program is hereby established as authorized by Article IX, Section II, Paragraph VII (d) of the 1983 Constitution of the State of Georgia.

Pursuant to this article, real property within the city that has been officially identified as maintained in a blighted condition shall be subject to an increased ad valorem tax, which may be removed following remediation of the blighted conditions through minimum code compliance. Furthermore, to encourage community redevelopment, following the remediation of the blighted conditions, such properties shall be eligible for a temporary additional decrease in the ad valorem tax through redevelopment. (Ord. No. 2024-25(24-O-1370), § 1, 8-5-24; Ord. No. 2026-22(26-O-1252), § 1, 5-12-26)

§ 146-202

Definitions.

Sec. 146-202. Definitions.

The following words, terms and phrases, when used in this section, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

Blighted property, blighted, or blight means any urbanized or developed property which is conducive to ill health, transmission of disease, infant mortality, or crime in the immediate proximity of the property; and which presents two or more of the following conditions:

(1)Uninhabitable, unsafe, or abandoned structure;

(2)Inadequate provisions for ventilation, light, air, or sanitation;

(3)An imminent harm to life or other property that was caused by fire, flood, hurricane, tornado, earthquake, storm, or other natural catastrophe respecting which the governor has declared a state of emergency under the state law or has certified the need for disaster assistance under federal law; provided, however, this division shall not apply to property unless the relevant public agency has given notice in writing to the property owner regarding specific harm caused by the property and the owner has failed to take reasonable measures to remedy the harm;

(4)A site identified by the federal Environmental Protection Agency as a superfund site pursuant to 42 U.S.C. Section 9601, et seq., or having environmental contamination to an extent that requires remedial investigation or a feasibility study;

(5)Repeated illegal activity on the individual property of which the property owner knew or should have known; or

(6)The maintenance of the property is below state, county, or municipal codes for at least one year after written notice of the code violation to its owner.

Property shall not be deemed blighted solely because of aesthetic conditions.

Building inspector means a certified inspector possessing the requisite qualifications to determine minimal code compliance.

Community redevelopment means any activity, project, or service necessary or incidental to achieving the redevelopment or revitalization of a redevelopment area or portion thereof designated for redevelopment through an urban redevelopment plan or through local ordinances relating to the repair, closing, and demolition of buildings and structures unfit for human habitation.

Millage or millage rate means the general levy, in mills, which is established by the city in section 146-26 for purposes of financing, in whole or in part, the city's general fund expenses for the fiscal year.

Person means such individual(s), partnership, corporations, business entities and associations which return real property for ad valorem taxation or who are chargeable by law for the taxes on the property.

Public officer means such officer or employee of the city designated by the mayor to perform the duties and responsibilities hereafter set forth in this article. (Ord. No. 2024-25(24-O-1370), § 1, 8-5-24; Ord. No. 2026-22(26-O-1252), § 2, 5-12-26)

§ 146-203

Ad valorem tax increase on blighted real property.

Sec. 146-203. Ad valorem tax increase on blighted real property.

(a)There is hereby levied on all real property within the city that has been officially identified as maintained in a blighted condition an increased ad valorem tax by applying a factor of 25 to the city millage rate applied to the property, so that such property shall be taxed at a higher millage rate than generally applied in the city, or otherwise provided by general law; provided, however, real property on which there is situated a dwelling house which is being occupied as the primary residence of one or more persons shall not be subject to official identification as maintained in a blighted condition and shall not be subject to increased taxation.

(b)Such increased ad valorem tax shall be applied as of January 1 of the following year after the real property is officially designated as being maintained in a blighted condition, provided, however, that if the blighted condition has been remediated or eliminated within the same calendar year as the designation was made, no increased ad valorem tax shall be levied.

(c)Revenues arising from the increased rate of ad valorem taxation attributable to the official designation as blighted property pursuant to section 146-204 shall be treated the same as all other tax revenues for the city's general fund expenses.

(d)If any blighted property is located within a tax allocation district, then the funds collected as a result of the increase in ad valorem tax imposed in subsection (a) hereinabove shall be segregated and used in accordance with the terms of subsection (c) hereinabove. After a property is no longer classified as being maintained in a blighted condition, then any corresponding increase in the value of the property that results in a tax allocation increment shall be segregated and used for redevelopment costs as determined by the relevant legislation pursuant to which the tax allocation district was created. (Ord. No. 2024-25(24-O-1370), § 1, 8-5-24; Ord. No. 2026-22(26-O-1252), § 3, 5-12-26)

§ 146-204

Identification of property maintained in a blighted condition.

Sec. 146-204. Identification of property maintained in a blighted condition.

(a)In order for a parcel of real property to be officially designated as maintained in a blighted condition and subject to increased taxation, the following steps must be completed:

(1)An inspection must be performed on the parcel of property. To perform an inspection:

a.A request may be made by the public officer for inspection of a parcel of property, said inspection to be based on the criteria as delineated in this article, or

b.The public officer may cause a survey of existing housing conditions to be performed, or may refer to any such survey conducted or finalized within the previous five years, to locate or identify any parcels which may be in a blighted condition and for which a full inspection should be conducted to determine if that parcel of property meets the criteria set out in this article for designation as being maintained in a blighted condition.

(2)A written inspection report of the findings for any parcel of property inspected pursuant to subsection (1) above shall be prepared and submitted to the public officer. Where feasible, photographs of the conditions found to exist on the property on the date of inspection shall be made and included in the inspection report. Where compliance with minimum construction, housing, occupancy, fire and life safety codes in effect within the city are in question, the inspection shall be conducted by a certified inspector possessing the requisite qualifications to determine minimal code compliance.

(3)Following completion of the inspection report, the public officer shall make a determination, in writing, that a property is maintained in a blighted condition, as defined by this article, and is subject to increased taxation.

(4)The public officer shall cause a written notice of his determination that the real property at issue is being maintained in a blighted condition, advising such person of the hours and location at which the person may inspect and copy the public officer's determination and any supporting documentation, to be served upon the person(s) shown on the most recent tax digest of DeKalb County or Fulton County, as applicable, as responsible for payment of ad valorem taxes assessed thereon; provided, however, where through the existence of reasonable diligence it becomes known to the public officer that real property has been sold or conveyed since publication of the most recent tax digest, written notice shall also be given to the person(s) known or reasonably believed to then own the property or be chargeable with the payment of ad valorem taxes thereon, at the best address available. Service in the manner set forth at O.C.G.A. § 41-2-12 shall constitute sufficient notice to the property's owner or person chargeable with the payment of ad valorem taxes for purpose of this section, except that posting of the notice on the property will not be required.

(5)Within 30 days of receiving the written notice, the property owner may contact the public officer with a plan to voluntarily remediate the blighted condition(s) on the property. Such a plan shall meet the criteria set forth in section 146-205. If no contact is initiated with the public officer or if the proposed remediation is not sufficient to remove the blighted condition, as determined by the public officer, the public officer's determination that the real property at issue is being maintained in a blighted condition shall stand.

(b)The person(s) chargeable with payment of ad valorem taxes shall have 30 days from the receipt of notice that the real property at issue is being maintained in a blighted condition, or the receipt of notice of the public officer's determination that a proposed remediation is not sufficient to remove the blighted condition in accordance with the requirements contained in section 146-206 (if a voluntary remediation plan was presented to the public officer), whichever is later, in which to request a hearing before the city's municipal court. Written request for hearing shall be filed with the public officer and shall be date stamped upon receipt. Upon receipt of a request for hearing, the public officer shall notify the municipal court and the building inspector or person who performed the inspection and prepared the inspection report.

(c)Within 30 days of the receipt of a request for hearing, the municipal court clerk shall set a date, time and location for the hearing and shall give at least 14 days' notice to the person(s) requesting the hearing, the public officer and the building inspector or person who performed the inspection and prepared the inspection report. Hearings may be continued by the municipal court judge upon request of any party, for good cause.

(d)At the hearing, the public officer shall have the burden of demonstrating by a preponderance of the evidence that the subject property is maintained in a blighted condition. The municipal court judge shall cause a record of the evidence submitted at the hearing to be maintained. Upon hearing from the public officer and/or their witnesses as well as the property owner or the person(s) chargeable with payment of ad valorem taxes and/or their witnesses, the judge of municipal court shall make a determination either affirming or reversing the determination of the public officer. The determination shall be in writing and copies thereof shall be served on the parties by certified mail or statutory overnight delivery. The determination by the court shall be deemed final. A copy of such determination shall also be sent to the chief financial officer, who shall take whatever administrative action that shall be necessary to ensure that the increased tax shall appear on the next regular tax bill rendered by or on behalf of the city.

(e)Persons aggrieved by the determination of the municipal court affirming the determination of the public officer may petition the Superior Court of DeKalb County or Fulton County, as applicable, for an appeal pursuant to the Superior and State Court Appellate Practice Act, O.C.G.A. § 5-3-1, et seq.

(f)In all cases where a subject property is determined to be maintained in a blighted condition, even in the event of a hearing in municipal court or an appeal pursuant to the Superior and State Court Appellate Practice Act, the operative date for the increased tax on the property shall be the following January 1 after which the public officer determined the property to be maintained in a blighted condition.

(g)If the taxpayer appeals the determination of the public officer to the municipal court or to the superior court, then no increased taxation shall be required to be paid by the taxpayer while said appeals are pending. Instead, the taxpayer shall continue to pay the standard millage rate during said appeal period, if the appeal is pending on the date that the annual tax bills are due. However, in the event that the appeal process is exhausted and such determina-tion is affirmed and thereby said increased taxation is affirmed, then such increase in taxation shall be due and owing by the taxpayer within 45 days of the written determination by the municipal court or the state or superior court, if said appeal concludes after the date that the annual tax bills are due. (Ord. No. 2024-25(24-O-1370), § 1, 8-5-24; Ord. No. 2026-22(26-O-1252), § 4, 5-12-26)

§ 146-205

Remediation of blighted condition.

Sec. 146-205. Remediation of blighted condition.

(a)A property owner or person(s) who is chargeable with the payment of ad valorem taxes on real property which has been officially designated pursuant to this article as property maintained in a blighted condition may petition the public officer to lift the designation, upon proof of compliance with work required under a plan of remedial action approved by the department of city planning which addresses the conditions of blight found to exist on or within the property, including compliance with all applicable minimum codes.

(b)Before action on a petition to lift the designation, the public officer shall cause the property to be thoroughly inspected by a building inspector, and any other applicable inspectors needed to determine compliance with all applicable minimum codes, who by written inspection report, shall certify that all requisite work has been performed to applicable code in a workmanlike manner, in accordance with the specifications of the plan of remedial action, or applicable court order. Upon finding required work to be satisfactorily performed, the public officer shall issue a written determination that the real property is no longer maintained in a blighted condition. A copy of this determination shall be served upon each person chargeable with the payment of ad valorem taxes, and a copy shall be sent to the department of finance. A determination issued pursuant to this section shall not entitle a property owner to a decreased rate of ad valorem taxes pursuant to section 146-206 of this article.

(c)All plans for remedial action shall be in writing, signed by the person(s) chargeable with the payment of ad valorem taxes on the real property and approved by the department of city planning, and contain the following:

(1)The plan shall set forth in reasonable detail the requirements for repair, closure, demolition, or restoration of existing structures, in accordance with minimal statewide codes; where structures are demolished, the plan shall include provisions for debris removal, stabilization and landscaping of the property;

(2)On parcels of five acres or greater, the plan shall address the relationship to local objectives respecting land uses, improved traffic, public transportation, public utilities, recreational and community facilities, and other public improvements;

(3)The plan shall contain verifiable funding sources which will be used to complete its requirements and show the feasibility thereof;

(4)The plan shall contain a timetable for completion of required work; and

(5)Any outstanding ad valorem taxes (state, school, county and city, including the increased tax pursuant to this article) and governmental liens due and payable on the property must be satisfied in full.

(Ord. No. 2024-25(24-O-1370), § 1, 8-5-24; Ord. No. 2026-22(26-O-1252), § 5, 5-12-26)

§ 146-206

Redevelopment for additional decrease of ad valorem tax rate.

Sec. 146-206. Redevelopment for additional decrease of ad valorem tax rate.

(a)Pursuant to this section, a property owner or person(s) who is chargeable with the payment of ad valorem taxes on real property which has had its designation as maintained in a blighted condition removed by the public officer to reverse ad valorem tax increase, as provided in section 146-206 of this article, shall be eligible for an additional decrease in the rate of city ad valorem taxation by applying a factor of 0.5 to the city millage rate applied to the property, so that such property shall be taxed at a lower millage rate than the millage rate generally applied in the city or otherwise provided by general law. Properties located within a tax allocation district would only receive a decrease on the city's portion of the millage rate and not on the tax allocation district increment. Such decreased rate of taxation shall be applied as of January 1 of the following year after the property's official designation as blighted is removed.

(b)Real property receiving a reduced rate of taxation pursuant to this section shall be entitled to reduction in city ad valorem taxes for two successive years.

(c)To claim entitlement for a decreased rate of taxation, the person(s) chargeable with payment of ad valorem taxes on the property shall submit a notarized affidavit to the public officer, supported by receipts or other evidence of payment, of the amount expended implementing a plan for redevelopment approved by the department of city planning, and which shall be consistent with community redevelopment as defined in this article. All plans for redevelopment shall be in writing, signed by the person(s) chargeable with the payment of ad valorem taxes on the real property and approved by the department of city planning.

(d)Requirements for plans for redevelopment:

(1)The plan shall be consistent with the city's comprehensive plan and all laws and ordinances governing the subject property, and shall conform to any urban redevelopment plan adopted for the area within which the property lies.

(3)The plan shall contain verifiable funding sources which will be used to complete its requirements and show the feasibility thereof.

(4)The plan shall contain a timetable for completion of required work.

(e)To be eligible for the additional decrease in ad valorem tax rate pursuant to this section, any outstanding ad valorem taxes (state, school, county and city, including the increased tax pursuant to this article), governmental liens due and payable on the property, and any open citations for violations of the City of Atlanta Land Development Code must be satisfied in full.

(f)Final eligibility determinations for decreased taxation shall be made by the public officer based on certification of compliance with this section. A copy of such determination shall be sent to the chief financial officer, who shall take whatever administrative action that shall be necessary to ensure that the decreased tax shall appear on the next regular tax bill rendered by or rendered on behalf of the city. (Ord. No. 2024-25(24-O-1370), § 1, 8-5-24; Ord. No. 2026-22(26-O-1252), § 6, 5-12-26)

§ 146-207

Duty of chief financial officer to provide notice to county tax commissioner.

Sec. 146-207. Duty of chief financial officer to provide notice to county tax commissioner.

It shall be the duty of the chief financial officer to notify the tax commissioner of DeKalb County or Fulton County, as applicable, in writing as to designation or removal of designation of a specific property as maintained in a blighted condition. Such notice shall identify the specific property by street address and tax identification number, as assigned by the applicable county's tax assessor's office. The chief financial officer shall also have the duty to take whatever administrative action that shall be necessary to ensure accurate tax billing of those properties subject to increased or decreased ad valorem taxation under this article, including but not limited to cooperating with the tax commissioner(s) to assure accurate tax billing of those properties subject to increased or reduced ad valorem taxation under this article. (Ord. No. 2024-25(24-O-1370), § 1, 8-5-24; Ord. No. 2026-22(26-O-1252), § 7, 5-12-26)

Secs. 146-208—146-301. Reserved.

ARTICLE VI. ENTERPRISE ZONE INFRASTRUCTURE FEES

§ 146-301

Definitions.

Sec. 146-301. Definitions.

The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

Business means a retailer that is a qualifying business or service enterprise within the meaning of O.C.G.A. § 36-88-6(g), including its agents and assigns.

Chief financial officer includes the chief financial officer's designee.

Fee means the enterprise zone infrastructure fee that has been assessed by the Atlanta City Council in accordance with O.C.G.A. § 36-88-6(g), being a fee equal to the amount of the exempted sales and use tax as defined in O.C.G.A. § 36-88-3(8.1).

Office of revenue means that office within the Department of Finance, the functions and duties of which shall include, but not be limited to: Billing and collections including billing of fees, taxes, rents, etc.; managing accounts receivable, managing outside collection efforts, revenue auditing, and audits of business license fees and tax payments.

Reporting period means one calendar month.

Return means any return filed or required to be filed as provided for in this article, including all documents or forms filed with the payment of fee and/or those documents or forms, which may be used to determine any underpayment or overpayment of the fee in a previous reporting period. (Ord. No. 2026-25(26-O-1312), § 1, 5-27-26)

§ 146-302

Administration; rules and regulations.

Sec. 146-302. Administration; rules and regulations.

(a)The chief financial officer shall administer and enforce this article for the collection of the fee and any interest and penalties imposed in this article except for those fines or court costs that are judicially imposed.

(b)The chief financial officer shall have the power and authority to make and publish reasonable rules and regulations not inconsistent with this article or other laws of the city and the state, or the constitution of this state or the United States, for the administration and enforcement of this article and the collection of the fee under this article. (Ord. No. 2026-25(26-O-1312), § 1, 5-27-26)

§ 146-303

Violations.

Sec. 146-303. Violations.

(a)Any person violating any of the provisions of this article may be cited and required to appear before the court with jurisdiction over violations of city ordinances and upon conviction, shall be punished as prescribed in section 1-8 of the Atlanta City Code. The imposition of any judicially imposed fines or court costs or other punishment shall not relieve the business from liability for the collection and payment of the fee, and penalties and interest which are past due. This section shall not authorize the issuance of citations where another section of this article excuses compliance from a particular requirement.

(b)Any business required to collect and pay the fee and who fails to do so in the manner provided by this article, shall also be liable to have the fee, penalties, and interest collected by the issuance of execution by the revenue collection administrator, ex officio marshal or deputy. For the purpose of administering this section and for the purpose of enforcing the provisions of this article, a person who is an employee in apparent authority at the location where the business is operating or who is an agent acting in a capacity of apparent authority may be served with any notices and/or citations directed to the business that is subject to the fee. This section further authorizes collection of the fee and any penalties and interest by the issuance of execution by the revenue collection administrator, ex officio marshal or deputy against those delinquent businesses without any requirement that citations be issued.

(c)Any business that fails to collect and pay the fee as required in this article, fails to furnish any return required to be made including the provision of supporting documentation, or that fails or refuses to furnish a supplemental return or any other data required by the chief financial officer, or who renders a false or fraudulent return shall be deemed guilty of an offense. Any person required to make, render, sign or verify any report who makes any false or fraudulent report, with intent to defeat or evade the determination of an amount due required by this article to be made, shall be deemed guilty of an offense. (Ord. No. 2026-25(26-O-1312), § 1, 5-27-26)

§ 146-304

Duties of chief financial officer.

Sec. 146-304. Duties of chief financial officer.

The chief financial officer shall, among other duties:

(a)Prepare and provide the necessary forms, instructions, or other means for the remittance of the fee, for the submission of required information as may be necessary to properly administer and enforce this article, including using electronic forms or electronic means;

(b)Issue to each business, for whom it is required, a receipt (which may be in electronic form) within a reasonable time after the payment of the fee;

(c)Issue executions for the collection of all outstanding fees under the terms of this article, together with penalties and interest; the executions shall be collected in the manner provided by law for the collection of other taxes and fees due the city;

(d)Determine if the accounting method used by a business for which collection and payment of the fee is required accurately supports the calculation of said fee; and

(e)Audit periodically the books and records of the businesses subject to the provisions of this article, and to require the submission of such additional information as may be necessary to correctly determine the amount of the fee due and to ensure its collection.

(Ord. No. 2026-25(26-O-1312), § 1, 5-27-26)

§ 146-305

Compliance investigators.

Sec. 146-305. Compliance investigators.

Compliance investigators are authorized, when so designated by the chief financial officer, to conduct investigations to ensure compliance with this article. Compliance investigators are eligible to apply for status as code enforcement agents under section 98-1. In order to enforce code provisions and issue citations, compliance investigators must apply for and receive status as a code enforcement agent. Compliance investigators may cite individuals or persons for violation of this article but are not empowered to arrest any individual for any violation of this article, and, notwithstanding any authority to the contrary elsewhere in the Atlanta City Code, shall not arrest any individual for any violation of this article. (Ord. No. 2026-25(26-O-1312), § 1, 5-27-26)

§ 146-306

Collection and payment of fee; returns; effect of transacting business when delinquent.

Sec. 146-306. Collection and payment of fee; returns; effect of transacting business when delinquent.

(a)All existing businesses or businesses that commence operations are required to collect and pay the fee to the chief financial officer monthly on or before the 20th day of every month next succeeding each respective reporting period, along with a return for that preceding reporting period, in such form as the chief financial officer may prescribe, including with supporting documentation.

(b)If a business fails to collect and pay the fee by the date due under this article, the business will be subject to penalties and interest on the unpaid fee as prescribed in this article.

(c)For the purpose of administering this section and for the purpose of enforcing the provisions of this article, a person who is an employee or in apparent authority at the location of the business or who is an agent acting in a capacity of apparent authority may be served with any notices and/or citations directed to the business. (Ord. No. 2026-25(26-O-1312), § 1, 5-27-26)

§ 146-307

Returns confidential.

Sec. 146-307. Returns confidential.

Except in the case of judicial proceedings or other proceedings necessary to collect the fee levied in this article, it shall be unlawful for any officer, employee, agent or clerk of the city or any other person to divulge or make known in any manner the amount of gross receipts or any particulars set forth or disclosed in any fee return required under this article. All contents of the return pertaining to the determination of the amount of the fee shall be confidential and open only to the officials, employees, agents or clerks of the city using such returns for the purpose and collection of the fee. Independent auditors or bookkeepers employed by the city shall be classed as employees. Nothing in this article shall be construed to prohibit the publication by the city officials of statistics, so classified as to prevent the identification of particular reports or returns and items thereof, the inspection of the records or returns and items thereof or the inspection of the records by duly qualified employees of the tax departments of the state, the United States and other local governments. (Ord. No. 2026-25(26-O-1312), § 1, 5-27-26)

§ 146-308

Penalties for failure to pay fee; interest upon unpaid fee; late fee.

Sec. 146-308. Penalties for failure to pay fee; interest upon unpaid fee; late fee.

(a)The penalties or fees set out in this section may be in addition to any citation issued.

(b)Any business that fails to pay the fee by the date specified in this article shall pay a late fee of $65.00 per reporting period in addition to the fee due, and any other interest or penalties.

(c)Any business that fails to pay the fee to the city or who fails to pay any amount of the fee required to be collected and paid to the city within the time required, shall pay penalties and interest on the unpaid fee as provided for in this article. (Ord. No. 2026-25(26-O-1312), § 1, 5-27-26)

§ 146-309

Deficiency determinations.

Sec. 146-309. Deficiency determinations.

(a)Recomputation of fee. If the chief financial officer is not satisfied with the fee return or the amount of the fee required to be paid to the city by any business under this article, the chief financial officer may compute and determine the amount required to be paid upon the basis of any information within the chief financial officer's possession or that may come into the chief financial officer's possession. One or more deficiency determinations may be made of the amount due for one or more monthly periods.

(d)Penalty for failure to pay full amount. When any business fails to pay the full amount of the fee required by this article, there shall be imposed, in addition to other penalties provided by law, a penalty to be added to the fee in the amount of five percent or $5.00, whichever is greater, if the failure is for not more than 30 days and an additional five percent or $5.00, whichever is greater, for each additional 30 days or fraction of 30 days during which the failure continues. The penalty for any single violation shall not exceed 25 percent or $25.00 in the aggregate, whichever is greater.

(e)Penalty for fraud or intent to evade. In addition to any other penalties, in the case of a false or fraudulent return where willful intent exists to defraud the city of the fee due under this article, a penalty of 50 percent of the fee due shall be assessed.

(f)Notice of determination. The chief financial officer shall give to the business written notice of the chief financial officer's determination. The notice may be served personally, by email, or mail; if by mail the service shall be addressed to the business at the business's address as it appears in the records of the chief financial officer. For service by mail of any notice required by this article, the service is complete at the time of deposit in the United States post office. For service by email, it shall be to any email address that the business has provided to the chief financial officer.

(g)Time limit for sending notice of deficiency determination. Except for fraud, intent to evade this article or authorized rules or regulations or failure to make a return, every notice of a deficiency determination shall be provided to a business within three years after the 20th day of the calendar month following the monthly period for which the amount is proposed to be determined or within three years after the return is filed, whichever period should last expire. (Ord. No. 2026-25(26-O-1312), § 1, 5-27-26)

§ 146-310

Determination if no return made.

Sec. 146-310. Determination if no return made.

(a)Estimate of fee. If any person fails to make a return for the fee levied in this article, the chief financial officer shall make an estimate of the amount of the fee. The estimate shall be made for the period in respect to which the person failed to make the return and shall be based upon any information which is or may come into the possession of the chief financial officer. Upon the basis of this estimate, the chief financial officer shall compute and determine the amount required to be paid the city, adding to the sum thus determined a penalty equal to 15 percent thereof. One or more determinations may be made for one or more reporting periods.

(b)Manner of computation. In making a determination, the chief financial officer may offset overpayments for a period against penalties and against the interest on the underpayments.

(d)Penalty for failure to make return. When any business fails to make any return required by this article, there shall be imposed, in addi-tion to other penalties provided by law, a penalty to be added to the fee in the amount of five percent or $5.00, whichever is greater, if the failure is for not more than 30 days and an additional five percent or $5.00, whichever is greater, for each additional 30 days or fraction of 30 days during which the failure continues. The penalty for any single violation shall not exceed 25 percent or $25.00 in the aggregate, whichever is greater.

(e)Penalty for fraud or intent to evade. In addition to any other penalties, in the case of a failure to file a return where willful intent exists to defraud the city of the fee due under this article, a penalty of 50 percent of the fee due shall be assessed.

(f)Notice. Promptly after making the determination, the chief financial officer shall give to the person written notice to be served personally or by mail in the manner prescribed for service of notice of a deficiency determination in section 146-309. (Ord. No. 2026-25(26-O-1312), § 1, 5-27-26)

§ 146-311

Copy of latest state tax return or other appropriate documentation; locations and records open to inspection; record retention requirements.

Sec. 146-311. Copy of latest state tax return or other appropriate documentation; locations and records open to inspection; record retention requirements.

(a)Each business required to pay the fee may be required to provide the office of revenue with a copy of the entity's latest state tax return, sales and use tax returns, or other appropriate financial documentation that is acceptable to the chief financial officer, to support the calculation of the fee.

(b)Upon demand by the chief financial officer, it shall be the duty of any business that is required to pay the fee to open all portions of any location, where business is conducted, for the purpose of enabling the chief financial officer to ascertain and gain information necessary for the determination of the amount of the fee that is due.

(c)Upon demand by the chief financial officer, it shall be the duty of any business that is required to pay the fee, to produce, furnish or make available, during regular business hours at a location inside the city, all books of account, invoices, papers, reports and memoranda containing entries showing amount of purchases, sales receipts, inventory and other information, from which the amount of the fee for the previous three calendar years may be determined or verified, regardless of whether such records are maintained outside of the city. Such records may include but are not limited to bank deposit books, bank statements, copies of sales tax reports made to the state of Georgia, and copies of state and federal income tax returns.

(d)Any business that is required to pay the fee and that is required to produce, furnish or make available, during regular business hours at a location inside the city, any documents or records described in this article shall keep and preserve all such documents or records for a period which includes the three previous calendar years.

(e)It shall be a violation of this article for any business to fail or refuse to perform any duty herein imposed or to obstruct or interfere with the chief financial officer in the performance of his/her duties or to refuse to produce, furnish or make available any documents or records described in this article. Any business violating this section may be cited by the compliance investigators and upon conviction by the municipal court shall be punished as prescribed in section 1-8 of the Atlanta City Code. For the purpose of administering this section and for the purpose of enforcing the provisions of this article, a person who is an employee or agent acting in a capacity of apparent authority shall be jointly and severally liable for the payment of all fines, fees, penalties and interest which are past due. (Ord. No. 2026-25(26-O-1312), § 1, 5-27-26)

§ 146-312

Appeal of decisions of the chief financial officer; claims for refunds.

Sec. 146-312. Appeal of decisions of the chief financial officer; claims for refunds.

(a)Any decision of the chief financial officer under this article, including without limitation, such decisions as to methods of accounting, the imposition of penalties and interest, and the amount of the fee due, may be appealed, in writing by any affected business. Such appeal shall be filed in writing with the office of revenue and no special form is required except that the business set forth sufficient information for the determination of the appeal. The business shall be responsible to set forth the information, which the business considers pertinent to the appeal and the chief financial officer may consider the appeal based only on the information submitted by the business. The chief financial officer shall act on such appeals only when submitted by the business, an attorney acting directly on the behalf of a business or from a person who presents a signed and notarized power of attorney that they are authorized to represent the business.

(i)The filing of an appeal with the city, the Superior Court of Fulton County or any appellate court, as to the amount of fee due under this article shall not prevent the accrual of penalties and interest during the time that the amount is under appeal. If the appeal is granted in favor of the appellant, any such penalties or interest on the appealed fee amount shall be waived. However, if the appeal is denied by the city, the Superior Court of Fulton County or any appellate court with jurisdiction, any penalties and interest that have accrued during the time of the appeal shall become due. To avoid the possibility of paying additional interest and fees, the business may pay the amount in dispute and then file a claim for a refund if the appeal is successful. The filing of an appeal is a separate procedure from a claim for refund and businesses are hereby put on notice that the filing of an appeal of the determination of the amount of fee due is not a claim for refund and does not preserve any rights of the business with respect to the time limit for claiming a refund under state law. During the pendency of any appeal taken in accordance with this section, the city shall not issue a citation pursuant to section 146-303 in connection with the dispute.

The chief financial officer shall make a written determination on all appeals, except for claims for refunds, within six months of its filing. Other than a refund claim, any appeal not acted on within six months is deemed denied.

(ii)An appeal of a decision of the chief financial officer as to decisions made under this section shall be to the Superior Court of Fulton County by writ of certiorari wherein the errors complained of are plainly and distinctly set forth.

(iii)Any appeal concerning the issuance of executions shall be governed in the manner set forth by state law.

(b)Any claim for refund of any fee provided for in this article shall be subject to the provisions set forth in O.C.G.A. § 48-5-380 as it exists now or as it may be amended.

(i)Any claim for refund of any fee provided for in this article shall be in writing and shall be addressed, by the business, to the chief financial officer, who is herein designated by the city council to accept claims for refunds. The claim shall identify the business, specify the business location, the reporting periods for which refunds are claimed and the dates of payment for which the refund is claimed. The claim shall also include a summary statement of the grounds on which the business relies and shall specify the reporting periods and dates of payments to which such grounds apply. In the event that the business desires a conference or hearing before the chief financial officer in connection with any claim for refund, the business shall so specify in writing at the time of filing the claim. The chief financial officer shall grant a conference at a time of his/her convenience except in those cases where the city council must hear the claim.

(ii)The date of filing shall be the date that the claim for refund is received by the chief financial officer. In any case where the chief financial officer does not make a refund for any or all of the amount claimed, or cause the refund claim to appear on the agenda of the committee with purview over the department of finance, within one year of the date that the claim is received, the business may consider that the claim is denied. No claim shall be deemed approved by the failure of the chief financial officer to make a decision on the claim or the failure of the claim to appear on the agenda of the committee with purview over the department of finance. The chief financial officer and the business may agree in writing to extend the one-year period for processing of the claim and such action shall stay the presumption of denial until the written agreement expires.

(iii)In cases where there is an obvious clerical error, or the amount to be refunded meets the requirements of section 2-916(a) of the Atlanta City Code, the chief financial officer is authorized to approve any refund and may pay the refund without further authorization of the city council.

(iv)In cases where there is no obvious clerical error or the amount to be refunded exceeds the requirements of section 2-916(a) of the Atlanta City Code, the process pursuant to section 2-916(c) of the Atlanta City Code shall be followed. In such cases where the business has requested a hearing before the governing authority, such hearing shall take place at the committee on finance and executive meeting.

(c)Further proceedings concerning the denial of refund claims shall be as provided in O.C.G.A. § 48-5-380 as it may be from time to time amended. (Ord. No. 2026-25(26-O-1312), § 1, 5-27-26)

§ 146-313

Personal debt; attachment and garnishment; levy; liens.

Sec. 146-313. Personal debt; attachment and garnishment; levy; liens.

O.C.G.A. § 48-2-55 and O.C.G.A. § 48-2-56 shall be applicable with respect to the fee as if the fee were a tax as set out in those sections. (Ord. No. 2026-25(26-O-1312), § 1, 5-27-26)

Chapters 147—149 RESERVED Chapter 150 TRAFFIC AND VEHICLES* Article I. In General Sec. 150-1. Definitions. Sec. 150-2. State law adopted by reference. Sec. 150-3. Offenses by persons owning or controlling vehicles. Secs. 150-4—150-25. Reserved.

Article II. Administration and Enforcement Sec. 150-26. Temporary use parking lot permits. Sec. 150-27. Experimental traffic control devices. Sec. 150-28. Prohibited signs, signals or markings declared nuisance. Sec. 150-29. Enforcement of handicapped parking. Secs. 150-30—150-50. Reserved.

Article III. General Rules of Vehicle Operation Sec. 150-51. Default speed limits. Sec. 150-52. Minimum speed on controlled access highways. Sec. 150-53. Speed limit in parks. Sec. 150-54. Maximum speed while driving past workers on streets, roadways. Sec. 150-55. Two-way left turn lanes. Sec. 150-56. Limitations on turning around. Sec. 150-57. Human-powered or animal-powered vehicles prohibited on controlled-access highways. Sec. 150-58. Collisions with object upon, adjacent to street or highway. Sec. 150-59. Collision with parked vehicle. Sec. 150-60. Towing vehicles. Sec. 150-61. Operation of vehicles upon public school play and recreation areas. Sec. 150-62. Motor trucks or trailers prohibited on certain areas during designated hours. Sec. 150-63. Vehicle leaving street or roadway. Sec. 150-64. Driving on play streets. Sec. 150-65. Bicycle routes, bicycle lanes, and multi-use trails. Sec. 150-66. Use of traffic-control signal monitoring devices; penalty. Sec. 150-67. Signage required for use of traffic-control signal monitoring devices. Sec. 150-68. Reporting of traffic-control signal monitoring device use. Sec. 150-69. Contributing factor to a collision. Sec. 150-70. Registered and licensed motor vehicles. Sec. 150-71. Operation of all-terrain and off road vehicles. Sec. 150-72. Penalties. Sec. 150-73. Non-driver participation in street racing and reckless driving exhibitions. Sec. 150-74. Prohibition on turning on red lights in specified neighborhoods. Secs. 150-75—150-85. Reserved.

Article IV. Stopping, Standing and Parking Division 1. Generally Sec. 150-86. Parking signs. Sec. 150-87. Effect of change of regulations. Sec. 150-88. Moving, impoundment of vehicles; sale of impounded vehicles, and immobilization of vehicles. Sec. 150-89. Parking prohibited between certain hours. Sec. 150-90. On-street handicapped parking places in residential areas. Sec. 150-91. Parking not to obstruct traffic. Sec. 150-92. Parking on narrow streets. Sec. 150-93. Parking for certain purposes prohibited. Sec. 150-94. Parking prohibited in specified places. Sec. 150-95. Parking in business district and certain other areas. Sec. 150-96. Parking in police parking lot or driveways. Sec. 150-97. Restrictions for trucks, buses. Sec. 150-98. Parking vehicles carrying dynamite, propane gas or explosive substances near certain buildings. Sec. 150-99. Stopping, standing or parking of a motor vehicle on sidewalk or within five feet of the public right-of-way. Sec. 150-100. Penalties. Sec. 150-101. Parking prohibited in school carpool lanes during certain hours. Secs. 150-102—150-110. Reserved.

Division 2. Loading and Unloading Sec. 150-111.

Sec. 150-112. Sec. 150-113. Sec. 150-114. Sec. 150-115.

Sec. 150-116. Sec. 150-117. Sec. 150-118. Sec. 150-119.

Pass required for parking of certain commercial vehicles in truck loading zones and without charge at metered parking spaces. Designation of curb loading zones. Stopping, standing or parking in passenger curb loading zone. Stopping, standing or parking in freight curb loading zone. Designation of bus stops, taxicab stands and public carrier stands. Identification of bus stops. Parking of buses, taxicabs. Use of bus and taxicab stands restricted. Discharging passengers on a controlled access highway.

Division 2A. Valet Parking Services Pilot Program Sec. 150-120. Valet parking services program. Sec. 150-121. Definitions. Sec. 150-122. Purpose. Sec. 150-123. Permit required. Sec. 150-124. Standards of operation. Sec. 150-125. Valet parking service stand. Sec. 150-126. Insurance. Sec. 150-127. Application. Sec. 150-128. Fees. Sec. 150-129. Violations. Sec. 150-130. Denial, revocation or suspension of permit. Sec. 150-130.1. Appeals and hearings.

Division 3. Parking Meters Sec. 150-131. Enforcement. Sec. 150-132. Parking meter zones; time limits; fees. Sec. 150-133. Overtime parking.

Sec. 150-133.1. Appeals. Sec. 150-134. Deposit of coins in connection with advertising scheme. Sec. 150-135. Use of funds. Sec. 150-136. Collections, installation and maintenance. Sec. 150-137. Parking meters designated as "giving meters". Sec. 150-138. Installation of new parking meters. Secs. 150-139—150-145. Reserved.

Division 4. Residential Permit Parking Sec. 150-146. Definitions. Sec. 150-147. Program established. Sec. 150-148. Petition required. Sec. 150-149. Eligibility of area. Sec. 150-150. Application for permit. Sec. 150-151. Permit terms; fees. Sec. 150-152. Issuance of permits. Sec. 150-153. Permit form and display. Sec. 150-154. Uniformity of parking regulations. Sec. 150-155. Adding or removing block faces. Sec. 150-156. Termination of parking area. Sec. 150-157. Limitation on permit use. Sec. 150-158. Penalties for violations. Sec. 150-159. Penalty for parking without permit during permitted festivals. Secs. 150-160—150-170. Reserved.

Division 5. Vine City Stadium Area Permit Parking Sec. 150-171. Definitions. Sec. 150-172. Program established. Sec. 150-173. Penalties for violations. Sec. 150-174. Application for permit. Sec. 150-175. Issuance of permits. Sec. 150-176. Permit form and display. Sec. 150-177. Limitation on permit use. Sec. 150-178. Uniformity of parking regulations. Secs. 150-179, 150-180. Reserved.

Division 6. University Stadium Permit Parking Sec. 150-181. Definitions. Sec. 150-182. Program established; permit required. Sec. 150-183. Application for permit. Sec. 150-184. Issuance of permits; expiration; renewal. Sec. 150-185. Permit form and display. Sec. 150-186. Uniformity of parking regulations. Sec. 150-187. Limitation on permit use. Sec. 150-188. Penalties for violations. Secs. 150-189, 150-190. Reserved.

Division 7. Inwood Circle Permit Parking Sec. 150-191. Sec. 150-192. Sec. 150-193. Sec. 150-194. Sec. 150-195. Sec. 150-196. Sec. 150-197. Sec. 150-198.

Inwood circle permit parking program. Definitions. Issuance of permits. Permit form and display. Application for permit. Uniformity of parking regulations. Limitation on permit use. Permit fees.

Sec. 150-199. Penalties for violations. Sec. 150-200. Reserved. Secs. 150-200.1—150-200.20. Reserved.

Division 8. Ansley Park Permit Parking Sec. 150-200.21. [Program established.] Sec. 150-200.22. [Nonresident parking.] Sec. 150-200.23. [Permits.] Sec. 150-200.24. [Visitor permits.] Sec. 150-200.25. [Authority to issue daily passes.] Sec. 150.200.26. Penalties for violations. Secs. 150.200.27—150-200.35. Reserved.

Division 9. Inman Park Permit Parking Sec. 150-200.36. Inman Park permit parking established; boundaries. Sec. 150.200.37. Penalties for violations. Secs. 150-200.38—150-200.50 Reserved.

Division 10. Castleberry Hill Permit Parking Sec. 150-200.51. Program established; boundaries. Sec. 150-200.52. Program requirements. Sec. 150-200.53. Uniformity of parking regulations. Sec. 150-200.54. Violations; penalties.

Division 11. Berkeley Park Permit Parking Sec. 150-200.55. Program established; boundaries. Sec. 150-200.56. Program requirements. Sec. 150-200.57. Uniformity of parking regulations. Sec. 150-200.58. Violations; penalties. Sec. 150-200.59—150-200.100. Reserved.

Article V. Bicycles and Play Vehicles Sec. 150-201. Effect of article. Sec. 150-202. Secondhand bicycle dealer's report of transactions. Sec. 150-203. Traffic laws applicable to persons riding bicycles. Sec. 150-204. Obedience to traffic control devices. Sec. 150-205. Speed. Sec. 150-206. Emerging from alley or driveway. Sec. 150-207. Use of coasters, roller skates and similar devices. Sec. 150-208. Brakes. Sec. 150-209. Parking. Sec. 150-210. Riding on sidewalks. Sec. 150-211. Acrobatic or fancy riding. Secs. 150-212—150-235. Reserved.

Article VI. Vehicle Size, Weight and Load Sec. 150-236. Sec. 150-237. Sec. 150-238. Sec. 150-239. Sec. 150-240. Sec. 150-241. Sec. 150-242.

Special permits for moving materials exceeding state limits. Restricted vehicles required to use truck routes; exceptions. Evidence required for restricted vehicle to be off truck route. Use of temporary truck routes by restricted vehicles. Certain trucks prohibited on certain streets. Hauling building materials at night. Operation of trailer in railroad facility in historic district.

Sec. 150-243. Commercial cut-through truck traffic prohibited on certain portions of joseph e. lowery boulevard.

Sec. 150-244. Prohibition of commercial "cut-through" truck traffic on moores mill road, west of i-75.

Sec. 150-245. Commercial cut-through truck traffic on bolton road between donald lee hollowell parkway and marietta boulevard and on marietta road between bolton road and laurel avenue.

Secs. 150-246—150-265. Reserved.

Article VII. Pedestrians Sec. 150-266. Obstructing traffic. Sec. 150-267. Walking upon controlled access highway. Sec. 150-268. Washing automobile windows. Sec. 150-269. Permit required for special loading, servicing and street use. Secs. 150-270—150-290. Reserved.

Article VIII. Miscellaneous Rules Sec. 150-291. Passengers entering or leaving vehicle. Sec. 150-292. Unlawful riding. Sec. 150-293. Construction, repairs on arterial streets during peak traffic hours. Sec. 150-294. Depositing materials on streets. Sec. 150-295. Discharging water or other liquids. Sec. 150-296. Cruising on public streets. Secs. 150-297—150-299. Reserved.

Article IX. Loading and Unloading of Intercity Buses Sec. 150-300. Purpose. Sec. 150-301. Prior agreements with marta not superseded. Sec. 150-302. Operation of buses under authority of the georgia regional transportation authority or local government authorities. Sec. 150-303. General applicability to all buses and public rights-of-way. Sec. 150-304. Use of mass transit terminals required. Sec. 150-305. Right-of-way permits required. Sec. 150-306 Right-of-way permits for intercity bus loading and unloading. Sec. 150-307. Applications for right-of-way permits for intercity bus service. Sec. 150-308. Public notice of right-of-way permit application. Sec. 150-309. Amendments to the right-of-way permit. Sec. 150-310. Renewal of right-of-way permits. Sec. 150-311. Violations related to right-of-way permits and associated fines. Sec. 150-312. Suspension and revocation of permits. Sec. 150-313. Review of administrative decisions. Sec. 150-314. Definitions. Secs. 150-315—150-399. Reserved.

Article X. Shareable Mobility Devices Sec. 150-400. Sec. 150-401. Sec. 150-402. Sec. 150-403. Sec. 150-404. Sec. 150-405.

Definitions. Contract requirements. Enforcement. Safety. Parking. Operations.