A business registered with the City's Business Tax Division in a previous year that fails to register (renew) by February 15th will pay a late fee of $500.00 in addition to the occupation tax due. Failure to pay the occupation tax by April 1st will result in an accrued interest of 1.5% per month on the tax due. If payment has not been received by July 1st, an assessment of a 10% penalty will be applied to the tax due.

Questions regarding a tax application penalty should be submitted to the Office of Revenue via ATLBIZ.

After logging into ATLBIZ, take the following steps:

• Click More...
• In the Communications box, select View and Send Messages.
• Select Send a Message.
• Select the relevant account or This message doesn't concern a specific account.

• If an account is selected, choose the relevant period or This message doesn't concern a specific period.

• Select the Message Type from the listed options.
• Fill in the message and add any necessary attachments.