Permitting
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, Development and Neighborhood Conservation, coordinates the permit approval process and reviews plans.

It issues and maintains all building permits and other related information, and offers an online Checklist for Submission of Plans for New Commercial and Multifamily Development. Information includes:

• Applicable codes
• Permit submission requirements for each of three options - Full, Site, Foundation
• Information to submit for civil and site plans, architectural and engineering plans, fees, and separate permit requirements and fees

To pick up a building permit application, go to the Bureau of Buildings in City Hall, Suite 3900 (404-330-6150). Checklist available online.

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 Atlanta Business Tax Division is located at 55 Trinity Avenue, Suite 1350 (404-330-6213).

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.

Downtown's Cost Advantages
Construction Costs are lower in Atlanta than in other major cities. They compare favorably to other major southeastern cities. The R.S. Means "Quick Cost Calculator" reveals a range of approximate estimated values to build a 500,000 s.f. high-rise office in the following downtowns in the second quarter of 2002.

Office Occupancy Costs are often lower than those in other comparable markets.

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