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 the assessment of a 10% penalty on the tax due, plus interest of 1.5% per month.  
 
To request a waiver of penalties, submission of a completed Penalty and Interest Waiver Form is required. The completed form must be submitted via email to businesslicense@atlantaga.gov. 
 
A decision will be made, and the customer will be informed via the email address provided on the form. The form must be fully completed to receive full review and consideration.
 
Submission of a waiver request does not guarantee the waiver will be approved and does not relieve a business from its tax obligations. Each penalty waiver request will be judged individually based on its facts and circumstances. The waiver form can be located at the link below.
 
Penalty and Interest Waiver Form
 
DOF Forms