Occupation tax certificates are non-transferable. If the business is a sole ownership or partnership and the ownership is changing, a Final/Close must be submitted to close the existing occupation tax account. To complete business closure, search for “Final/Close Business”, via the ATL311 portal, to obtain the processing requirements. 
 
The new business owner must submit a new occupation tax application through ATLBIZ. Search for “Registering A New Business in The City of Atlanta”, via the ATL311 portal, to retrieve all processing requirements.
 
Note: If the business is a corporation, this process will not apply. Search the ATL311 portal for the article "Update Officers for Corporations".
 
City of Atlanta Office of Revenue