2015年3月起, the 亚特兰大市 will waive occupation taxes for up to three (3) years for new and emerging technology businesses. The purpose of the 亚特兰大市 新兴技术营业税减免 Program is to encourage or maintain select businesses or practitioners of certain types of occupations or professions in the city of 亚特兰大.
New and emerging technology businesses that fall under the NAICS代码 and/or SIC代码 listed in Ordinance 15-O-1078 (see below), 是否在过去3年或更早的时间内注册, and report less than $1 million in revenue will receive a waiver of occupational taxes and certain administrative fees for three (3) years from the date the New Business License is issued.
NAICS代码 | 描述 | SIC代码 | 描述 |
---|---|---|---|
5112 | 软件出版商 |
7373 |
软件出版商 |
5413 | 建筑、工程及相关服务 |
8714 8715 |
工程服务 建筑服务 |
3342 | 通信设备制造业 |
3670 |
通信设备制造业 |
5179 | 其他电信 | 4900 | 电信 |
5182 | 数据处理、托管和相关服务 |
7375 7376 |
数据处理服务 数据处理系统 |
5415 | 计算机系统设计及相关服务 |
3572 3575 |
计算机存储 计算机终端
|
3254 | 制药及医药制造业 |
2835 2836 |
药用 & 植物 医药制造业 |
3341 | 计算机及周边设备制造 | 3843 | 电子设备制造 |
3344 | Semiconductor and other electronic component manufacturing |
3674 |
半导体制造 |
3364 | 航空航天产品及零部件制造 | 3721 | 飞机制造 |
5161 | 互联网出版广播 |
2712 8998 |
网络出版 互联网广播 |
5181 | Internet service providers and web search portals | ||
5417 | 科研开发服务 |
8716 8730 8731 8733 8735 |
测量服务 R&D社会科学 & 人文学科 R&D商业生物技术 R&D非商业科学 研究、开发、测试实验室 |
Learn more on how to apply for a 亚特兰大市 Business License 在这里. Applications are available online or at the Office of Revenue, 西南三一大道55号, 1350套房, 亚特兰大, GA 30303.
How do I submit my 亚特兰大市 Business License Application?
The 亚特兰大市 is currently not accepting Business License Applications. Companies will soon be able to submit their application via an online portal versus in-office drop-off.
Companies are automatically considered for the New and Emerging Technology 企业 Tax Waiver when they apply for their 亚特兰大市 Business License. Eligibility is determined based on the outlined requirements.
Companies with an annual gross revenue of less than $1,000,在高科技方面投入了1000万美元, 生命科学, 信息技术, 知识产权, and other related fields as indicated by the NAICS codes listed above.
Qualifying businesses will receive a waiver either up to three (3) years from the New Business License date of issuance or until gross revenue exceeds $1,000,000.
Qualified businesses are exempt from Occupation Taxes and Administrative Fees.
是的, all participating businesses MUST renew their business license (Annual Business Tax Return) by February 15th every year, 即使他们不欠税由于豁免. Failure to file would disqualify your business from the waiver.
Qualifying businesses will receive a waiver up to three (3) years from the New Business License date of issuance.
A participating business will submit an Annual Business Tax Return after the first year of business. If that return indicates that the business exceeded the $1,000,000 revenue threshold to qualify as a small business, then the business will not qualify and will owe the taxes that were initially waived.
If you have additional questions related to the New and Emerging Technology Business Waiver, 请拨打31-1联系亚特兰大311.