Vicki Lambert
4125 Welcome All Road
Suite 701
Atlanta GA 30349
Phone: 404-724-7000
Fax: 404-724-7011

Digest Compliance
(404) 724-7003

Public Utilities
(404) 724-7008

Distribution Unit
(404) 724-7004

Unclaimed Property
(855) 329-9863

Our Mission

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.