Taxpayer Services Division
1% City Of Atlanta Municipal Option Sales Tax


Effective October 1, 2004, a 1% City of Atlanta Municipal Option Sales Tax (MOST) will be collected for retail sales and use occurring within the incorporated city limits of Atlanta. The purpose of this tax is to assist with funding renovations to the water and sewer system.

Generally, the 1% City of Atlanta MOST:

  • Will be collected on transactions where the customer takes delivery of the item being sold or an item is used within the incorporated city limits of Atlanta.
  • Applies to all sales that are subject to the 4% State tax except motor vehicle sales. (This tax will be collected on the sale of food.)
  • Is not based on the zip code or county. Dealers should use the City of Atlanta Address Locator to determine if an address is located within the incorporated City of Atlanta.
  • Increases the sales and use tax rate within the city limits of Atlanta to 8%.
  • Should be reported and paid on Form ST-3 Sales and Use Tax Report Form. The 1% tax should be included in the amount on Line 7 and on the distribution page under the Other Local Option Tax with the City of Atlanta indicated as the reporting jurisdiction.
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