Local Business License Tax
Georgia cities and counties may impose a tax on the gross receipts of financial
institutions located within their respective jurisdictions. This tax is known as
the Local Business License Tax and is filed on
Form PT-440 with the cities and counties.
State Occupation Tax
The State also imposes a gross receipts tax known as the State Occupation Tax which
is filed on Form 900.
The State Occupation Tax and copies of the Local Business License Tax Forms are
filed with the State each year by March 1.
The law provides for cities and counties that choose to impose the gross receipts
tax to set a levy of not more than the State rate of 0.25 of one percent. A city
or county may establish a minimum tax levy of $1,000.
In addition to the tax on gross receipts, financial institutions are subject to
personal property taxes, real property taxes, corporate net worth taxes, and corporate
income taxes (see Taxpayer
Services Division for questions about corporate net worth taxes and corporate
O.C.G.A. 48-6-90. - 48-6-98.
For information on filing the Local Business License Tax Form PT-440 contact the
county or local municipality.
For information on filing the State Occupation Tax Form 900 call 1-877-423-6711.
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