Contact
Vicki Lambert
Director
4125 Welcome All Road
Suite 701
Atlanta GA 30349
Phone: 404-724-7000
Fax: 404-724-7011
Email: local.government.services@dor.ga.gov
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Georgia Department of Revenue
Local Government Services Division

Return of Business License Taxes

Form: PT-440
Who Should File: Financial institutions located in the State of Georgia
When to File: March 1
Submit To: Returns should be mailed to the local (city and/or county) official(s) responsible for receiving and processing those returns.
Instructions: All financial institutions located in the State of Georgia are required to file a Form PT-440 in all jurisdictions that impose the business license tax if that institution has a full service office located within that jurisdiction.  The tax is based upon the gross receipts of the financial institution or a portion of the gross receipts if the institution has more than one full service office.  A copy of the State Occupation Tax Return--Form 900--should be attached to the PT-440 when filing.
Contact: For questions about filing the PT-440 contact the county or local municipality.