PUBLIC ANSWER

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 in, 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 "Account Question."
• Fill in the message and add any necessary attachments.