Monday, December 29, 2014

Reminder: lawyers' occupation taxes due by Dec. 31


Occupation taxes from attorneys practicing in Decatur are due by December 31 in accordance with City ordinance, Art. II, Sec. 22-26(b).  Our office will be open from 8:00 a.m. until 5:00 p.m. on New Year's Eve.

Payment options:
Attorneys are encouraged to pay this $425 tax online. Our website allows for payments by Visa, MasterCard, Discover, American Express, PayPal, PayPal Credit, or electronic check. No additional fees are charged for paying online—just the principal amount. There is no registration or login process. Just go to www.decaturgatax.com, click on “Occupational Tax” on the left side, select 2014 as the year, and enter your name as it appears on your bill. Once you’ve accessed your record, click "Renew," enter some basic information, and you’ll see your options to pay.  You can also use this website to access a copy of your occupation tax certificate.

If you prefer, payments can be made in person at City Hall at 509 N. McDonough St. by cash, check, or credit card; or by mail to City of Decatur, PO Box 220, 30031. If paying by mail, please enclose the bottom portion of your invoice so we can apply your payment to the right record.

Authority to tax:
Barnes v. City of Atlanta holds that local occupation taxes on attorneys 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. 22-15).

No comments:

Post a Comment