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| Permitting Back to Downtown Tool Kit |
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| Atlanta's building permit fee is $5 per $1,000 of the total cost or valuation of the work ($50 minimum.) Atlanta does not charge development impact fees Downtown. The Permits Division, under the City's Department of Planning and Community Development, coordinates the permit approval process and reviews plans. It issues and maintains all building permits and other related information. Please visit their website at: http://www.atlantaga.gov/Government/Planning.aspx. Business Licensing All businesses within Atlanta's city limits must have a Business Tax Certificate (Business License). A business license fee, or tax, is charged annually, based on a formula that includes the establishment's tax class and revenue. Business licenses are not transferable and must be finalized if a business is sold or closed. A flat tax of $50 is charged to all businesses earning up to $10,000 annually. Larger businesses are taxed by their class. A fee of $15 per employee (minus 1 for standard deduction) is charged on top of the tax rates for businesses in Tax Classes 1-8. The City of Atlanta Business Licensing Website is located at: http://www.atlantaga.gov/government/finance/businesslicense.aspx. Zoning Most of Downtown Atlanta is currently zoned within three SPI (Special Public Interest) districts: SPI-1 in most of the Downtown area, SPI-13 around Centennial Olympic Park and SPI-2 around the North Avenue MARTA Station. A SPI district is a City of Atlanta zoning designation, not an overlay, which governs future physical growth and development. It supplants any previous zoning designations except Historic District. SPIs govern use restrictions, building design specifications, requirements for streetscapes, parking, open and public spaces, and housing. The ordinances governing each SPI are available online. Go to the City of Atlanta site at www.atlantaga.gov and click onto the "Code of Ordinances" link. Taxes Property taxes Downtown compare favorably to those in many metro Atlanta suburban business clusters. To calculate the tax rate, one mill equals a dollar for each $1,000 of assessed value, minus any exemptions. The Downtown business community voted in 1996 to form the Atlanta Downtown Improvement District, with most commercial properties now taxed another 2.5 mills to help keep the area clean and safe. Corporate taxes are 6%, which has not changed in Georgia in more than 30 years. There are no local income taxes in Georgia. Sales taxes are 7% in Fulton County. |
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