Monday, December 24, 2012

Attorney payments due in 10 days

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 AtlantaBarnes 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!

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