Did you know that lawyers in the City of Decatur are
required to pay an occupation tax by the end of each year? The bill is for $400 plus a $25
administration fee. Revenues from the
tax are used to provide quality services to the public.
Some attorneys have previously questioned the City’s
occupation tax on attorneys on the basis of Barnes
v. City of Atlanta. Barnes holds that such taxes must be
revenue measures only, not regulatory in nature. Decatur’s occupation tax ordinance expressly
states that the occupation tax is levied “for
revenue purposes only and is not for regulatory purposes” (Sec. 22-14).
We mailed out bills to local attorneys on Oct.
31. Normally, payments are due by Dec.
31, but this year City Hall will be closed on Dec. 31 and Jan. 1. Therefore, lawyers' occupation taxes for 2012 are due on Jan. 2, 2013.
Checks can be mailed to the City of Decatur, P.O. Box
220, Decatur GA 30031. Payments can also be made in-person at 509 N.
McDonough St. by cash, check or credit card (Visa, MasterCard, or Discover). Please return the bottom
portion of the invoice you received when you pay so we can post your payment to the right
record. If you did not receive your
bill, or if you received a bill but no longer practice law in the City, please
let us know.
We appreciate all the attorneys who have chosen to practice law in the City of Decatur. And thanks also to the 50 attorneys who have already paid for this year!