Local Business License Tax and State Occupation Tax (gross receipts 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. For information on filing the Local Business License Tax Form you will need to contact the county or local municipality.
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 (Taxpayer Services) each year by March 1.
Intangible Recording Tax
Every holder (lender) of a long-term note secured by real estate must record the security instrument in the county in which the real estate is located within 90 days from the date of the instrument executed to secure the note.
Real Estate Transfer Tax
Real estate transfer tax is an excise tax on transactions involving the sale of real property where title to the property is transferred from the seller to the buyer.
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