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GA

Atlanta, GA · city specifics

What's specific to Atlanta

Verified for 2026Confidence: Confirmed
This page covers only what's specific to Atlanta. For the state-wide rules, read the Georgia guide.Georgia guide

At a glance

Local permit

NoNone for secondhand dealers — Atlanta Code ch. 122 art. II imposes duties without creating a licence. A separate Precious Metals Dealer permit exists under art. IV div. 2 (§ 122-126)

Where to apply

Atlanta Police Department — daily reports under §§ 122-31 and 122-109; the Licenses and Permits Unit takes precious-metals and pawnbroker permit applications and employee background-check records

Reporting system

Atlanta Police Department daily written report (§ 122-31 for secondhand goods; § 122-109 for precious metals)

Holding period

15 days

Fees

No fee for being a secondhand dealer — Atlanta imposes the duties without charging for a permit. What you do pay is the occupation tax certificate: a $191.00 administrative fee for certificates issued in 2026 ($215.00 from 2027), plus $50.00 on the first $10,000 of gross receipts, plus a per $1,000 rate on receipts above that set by your NAICS tax class (2026: $0.81 for class 1 up to $2.88 for class 8), plus $25.00 for each employee beyond the first (Code §§ 30-61, 30-62). If the precious-metals permit is held, add $100.00 on application and $750.00 a year (§§ 122-126, 122-127).

Fingerprinting

No

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Atlanta does something none of the other cities covered here does: it has a section of city code written specifically about secondhand watches, and its definition of "secondhand" is wide enough to catch watches most dealers would call new old stock. The state-level material is in the Georgia guide.

There is no secondhand-dealer permit — and that is not good news

Atlanta imposes the full set of secondhand-dealer duties without ever issuing a licence for it. Chapter 122 Article II runs from § 122-26 to § 122-37, and then §§ 122-38 to 122-60 are simply reserved. There is no application, no fee, no renewal.

That means there is nothing to apply for and nothing to be refused — and also no moment at which anyone explains the rules to you. The duties attach from your first purchase.

The definition leaves no room to argue about watches. A secondhand dealer is anyone, other than a licensed junk dealer or pawnbroker, who buys, sells or acquires in trade used or secondhand jewelry of any kind, and the ordinance spells out "including watches and clocks."

The one-hour record book

This is the requirement most likely to catch a working dealer out. The record book entry is due "as soon as possible after the transaction is had, in no case more than one hour thereafter" (§ 122-28(a)).

Not end of day. Not before you close. One hour.

Each entry carries an accurate description of the property and the name, address, estimated age, weight and height of the person you bought from, plus the date and hour of the purchase. Every entry is numbered serially, and the watch itself gets a tag bearing that same serial number (§ 122-29). The book is open to the police at any time.

The daily report runs to 8:00 p.m., not midnight

Your daily written report to the Atlanta Police Department covers the 24 hours ending at 8:00 p.m. on the date of the report (§ 122-31). A watch bought at 9:00 p.m. falls into the next report, not that night's.

If you buy precious metals from the public — and a gold watch is goods made from precious metals — a second report applies under § 122-109. Same 8:00 p.m. window, but it must be typewritten and delivered or mailed before 10:00 a.m. the following day.

Two holding periods, and the case material decides which

  • Secondhand goods generally — 15 days (§ 122-33).
  • Anything containing precious metal — 30 days, excluding Sundays and legal holidays (§ 122-110).

A steel sports watch and a gold dress watch bought on the same afternoon come free on different dates. The precious-metals hold also requires the item to stay on the licensed premises or in a sealed vault off-premises, and forbids altering its original form, shape or condition while it runs.

A third clock can start independently: if an officer inspecting your stock has reasonable cause to believe an item is stolen, they segregate it, and you cannot dispose of, mutilate, melt or disfigure it for 15 days from the inspection (§ 122-32).

The watch section

Section 122-37 is the reason this guide exists. Its own state-law reference points at O.C.G.A. § 43-49-1 et seq., Georgia's statute chapter on used watches.

A watch is "secondhand" in Atlanta if any of three things is true. It — or its case, or its movement — was previously sold to or acquired by someone for use rather than resale. Or its case or movement serial numbers or identifying marks have been erased, defaced, removed, altered or covered. Or its movement is more than five years old and has been repaired by any person, including the vendor.

That third limb is the surprising one. Cleaning and oiling a movement does not count, and neither does recasing a movement in a new case. But a genuine repair to a movement over five years old makes the watch secondhand in Atlanta's eyes even if it has never been sold to anyone.

There is one way out, and it is narrow. A watch sold and then returned through exchange or for credit to the original vendor is not secondhand — but only if that vendor keeps a record of the purchaser's name, the date of the sale or transfer, and the serial number on the case and movement plus any other identifying mark, for five years, open to police inspection during business hours. No record, no exception.

Three duties follow:

  • Tag it. A tag reading "secondhand," clearly written or printed, placed so the word is plainly visible at all times — on anything you sell, exchange, offer, expose, possess with intent to sell, or display with intent to sell.
  • Invoice it. The invoice carries the word "secondhand" in bold letters larger than any other written matter on it, plus both parties' names and addresses, the date, the watch's name or maker, and the serial and identifying numbers on the case and on the movement. Where those have been erased or altered, the invoice must say so. Keep a duplicate five years, open to the police or city prosecutor.
  • Say it in your advertising. Any advertisement or display must state clearly that the watch is secondhand.

That last one reaches your listings and your showcase, not just your paperwork.

What it costs

Nothing, to be a secondhand dealer. What you pay is the occupation tax certificate under Chapter 30: a $191.00 administrative fee for a certificate issued during 2026, rising to $215.00 from 2027, plus $50.00 on the first $10,000 of gross receipts, plus a per-$1,000 rate on everything above that set by your NAICS tax class — $0.81 to $2.88 per $1,000 in 2026, depending which class the chief financial officer puts you in — plus $25.00 for every employee beyond the first.

Certificates expire on 31 December and renewal with payment is due by 15 February. Which tax class a used-watch retailer falls into is set administratively rather than in the code, so it is worth confirming with the city rather than assuming.

If you end up needing the Precious Metals Dealer permit, that is $100.00 on application and $750.00 a year — and the process is not quick: the police report goes to the license review board within 20 days of filing, the board holds a public hearing, and the mayor then has 60 calendar days to grant, deny or remand. If the mayor does not act, the board's recommendation stands.

Whether you actually need that permit is genuinely unclear, and worth an attorney's read. Section 122-111(b) exempts "licensed pawnbrokers, scrap metal processors or secondhand dealers" from the permit division — but Atlanta does not licence secondhand dealers at all, so whether the word "licensed" carries across to them is unresolved on the text. What is not in doubt is that even an exempt dealer stays bound by the precious-metals records, the 10:00 a.m. report and the 30-day hold whenever they buy from the public.

The pawn line

If you offer buy-back arrangements you are on the other side of Chapter 122. Pawnbrokers are excluded from the secondhand-dealer definition entirely and get their own article: a $100.00 application and $750.00 annual licence, a 30-day hold on everything — including goods bought outright, not just pawned — and 1,000-foot separation from other pawnshops and from homes, schools, parks, libraries, churches, hospitals and child care, evidenced by a surveyor's plat.

Before you open

Atlanta spans Fulton and DeKalb counties, which matters twice. Your trade name is filed with the Clerk of the Superior Court of the county you are actually in, within 30 days of starting — $175 in Fulton. And while the sales tax rate happens to be 8.9% in both portions of the city, the two carry separate county codes.

Local details

Everything a city page adds on top of the state rules. Fields that weren't found in the source are marked so — confirm them with the city, never assume.

Permit required
No
Official name
None for secondhand dealers — Atlanta Code ch. 122 art. II imposes duties without creating a licence. A separate Precious Metals Dealer permit exists under art. IV div. 2 (§ 122-126)
Who it applies to
A "secondhand dealer" is every person, except licensed junk dealers and pawnbrokers, who buys, sells or acquires in trade used or secondhand jewelry of any kind — Atlanta names "watches and clocks" in the definition itself (§ 122-26). Anyone who buys such an article from someone other than a bona fide dealer in those articles is also a secondhand dealer for reporting purposes. Article II creates no permit and no fee: §§ 122-38 to 122-60 are reserved. A separate Precious Metals Dealer permit ($100 application, $750 a year) applies to anyone buying precious metals "or goods made from precious metals" from non-dealer sources (§§ 122-106, 122-126, 122-127) — but § 122-111(b) exempts "licensed pawnbrokers, scrap metal processors or secondhand dealers" from that permit division while keeping them bound by the records, reports and 30-day hold. Whether that exemption reaches a secondhand dealer Atlanta does not licence is an open question on the text.
Office
Atlanta Police Department — daily reports under §§ 122-31 and 122-109; the Licenses and Permits Unit takes precious-metals and pawnbroker permit applications and employee background-check records
Reporting system
Atlanta Police Department daily written report (§ 122-31 for secondhand goods; § 122-109 for precious metals)
What must be reported
Secondhand dealers report all property purchased or acquired, in the form the police chief prescribes, with enough information to identify each article (§ 122-31). The underlying record book (§ 122-28) carries an accurate description of the property plus the name, address, estimated age, weight and height of the person you bought it from, and the date and hour of purchase — and every entry is numbered serially with a matching numbered tag on the item itself (§ 122-29). For precious metals the record is fuller: date, who made the purchase, the seller's name, age and address, a description of the seller's general appearance or a photograph, the seller's driver's licence number, serial and model numbers and identifying marks, and the seller's signature (§ 122-108).
Reporting cadence
Daily, both regimes, and both measured from an 8:00 p.m. cut-off rather than midnight. The secondhand report covers the 24 hours ending at 8:00 p.m. on the date of the report (§ 122-31). The precious-metals report covers the same window but must be typewritten and mailed or delivered to the police department before 10:00 a.m. the following day (§ 122-109). The record book entry itself is due far sooner — "as soon as possible after the transaction is had, in no case more than one hour thereafter" (§ 122-28(a)).
Holding period
15 daysAll property purchased or acquired by a secondhand dealer is held for not less than 15 days (§ 122-33). Anything containing precious metal is held 30 days, excluding Sundays and legal holidays, on the licensed premises or in a sealed vault off-premises, and its original form, shape or condition may not be altered in that time (§ 122-110) — so a gold watch carries double the period of a steel one. Separately, if a police officer inspecting your stock has reasonable cause to believe an item is stolen, the officer segregates it and you may not dispose of, mutilate, melt or disfigure it until 15 days from the inspection (§ 122-32). Records under the precious-metals article are kept four years (§ 122-108(b)); secondhand watch invoices and the exemption records under § 122-37 are kept five.
Fingerprinting
NoChapter 122 imposes no fingerprinting on a secondhand dealer. It does require criminal background checks on employees of a precious metals dealer — on everyone hired after the ordinance, kept for five years after the employee leaves, with the results provided to the Atlanta Police Department Licenses and Permits Unit within 30 days of hire (§ 122-130). The precious-metals and pawnbroker permit processes run a police check for larceny, burglary or theft convictions (§§ 122-127, 122-82), but the code does not describe that as fingerprinting.
Zoning / home office
Not confirmed — check with the cityLocation limits exist only on the pawnbroker side — 1,000 feet from another pawnshop, and 1,000 feet from homes, schools, parks, libraries, churches, hospitals and child care, with a plat of survey required (§ 122-88). Nothing comparable applies to a secondhand dealer.
Fees
No fee for being a secondhand dealer — Atlanta imposes the duties without charging for a permit. What you do pay is the occupation tax certificate: a $191.00 administrative fee for certificates issued in 2026 ($215.00 from 2027), plus $50.00 on the first $10,000 of gross receipts, plus a per $1,000 rate on receipts above that set by your NAICS tax class (2026: $0.81 for class 1 up to $2.88 for class 8), plus $25.00 for each employee beyond the first (Code §§ 30-61, 30-62). If the precious-metals permit is held, add $100.00 on application and $750.00 a year (§§ 122-126, 122-127).Renewal: Occupation tax certificates expire on 31 December and renewal with payment is due by 15 February (§ 30-66). Precious metals permit renews annually at $750.00; a pawnbroker licence renews annually at $750.00 on the anniversary of original issuance (§ 122-85)Source reviewed: 2026-09-23 (Atlanta Code chs. 122 and 30, Municode version 25 August 2026; occupation tax amended by Ord. No. 2025-35(25-O-1417), 15 September 2025)

Confirm with your city

Anything marked “Not confirmed” above wasn't in the source we reviewed. Before you rely on it, confirm the permit, fee, reporting system, and holding period directly with the city office listed here, and check the sources at the bottom of this page.

Does this apply to you?

Some of these rules turn on how you actually operate. Answer a question and we’ll show what the rule says for that answer — with the citation. This is general information, not a legal determination about your business.

Would Atlanta call your watch 'secondhand'?

Atlanta's § 122-37(a) is much wider than trade usage. A watch is secondhand if it — or its case, or its movement — was previously sold to or acquired by someone for use rather than resale; or if case or movement serial numbers or identifying marks are erased, defaced, removed, altered or covered; or if its movement is more than five years old and has been repaired by anyone, including the vendor. Cleaning and oiling, and recasing a movement, expressly do not count as repair.

Things to confirm

Confidence: Confirmed

Open items a professional should verify before you rely on this page.

  • Does the § 122-111(b) exemption from the precious-metals permit reach a secondhand dealer, given that Atlanta does not license secondhand dealers and the exemption reads 'licensed pawnbrokers, scrap metal processors or secondhand dealers'?
  • Which NAICS occupation tax class does a used-watch retailer fall into, and does adding watch servicing change it?
  • Does § 122-37(a)(3) — a movement more than five years old that has been repaired — make a serviced modern watch 'secondhand' for tagging, invoicing and advertising even where the watch was never previously sold?
  • Do the state requirements in O.C.G.A. ch. 43-49 add anything to § 122-37 for a dealer trading inside Atlanta?

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Sources

  1. Atlanta Code of Ordinances Ch. 122 (Secondhand Goods) Art. II - Secondhand Dealers - § 122-26 every person; except licensed junk dealers and pawnbrokers; who exclusively or as incidental to or in connection with other business purchases; sells or acquires in trade used or secondhand jewelry of any kind or description; including watches and clocks or articles of that kind or description made in whole or in part of gold; silver; platinum or other precious metals; diamonds; emeralds; rubies or other precious stones; pistols or guns; bicycles or accessories; shall be a secondhand dealer; and any person who purchases such an article from any person other than a bona fide dealer in those articles is also a secondhand dealer for the purpose of the reports required by the article; § 122-28 all secondhand dealers shall keep a book entering an accurate description of all property of the kinds specified in § 122-26 acquired by purchase or trade and the name; address; estimated age; weight and height of the person from whom purchased and the date and hour of the purchase; entries to be made as soon as possible after the transaction and in no case more than one hour thereafter; the record is at all times subject to inspection by the department of police; § 122-29 every entry shall be numbered serially and the property described shall have attached to it a tag bearing the same serial number; § 122-30 it is unlawful for a secondhand dealer to purchase or acquire in trade any watch; clock; pistol; gun; automobile tire or battery or any other article commonly branded with a serial number upon which the number has been mutilated or altered; § 122-31 every secondhand dealer shall make a daily report in writing to the department of police in such form as may be prescribed by the police chief of all property purchased or acquired during the 24 hours ending at 8:00 p.m. on the date of the report; § 122-32 all property is subject to examination and inspection by the department of police and where an officer has reasonable cause to believe property is stolen the officer shall segregate it; after which it is unlawful to dispose of; mutilate; melt or disfigure it until 15 days have elapsed from the date of the inspection; § 122-33 all property purchased or acquired by a secondhand dealer shall be held for not less than 15 days; § 122-34 it is unlawful to buy or receive property of the kinds described in § 122-26 from any person under the age of 18 years; subject to a written statement of age defence where the seller's appearance makes it uncertain. Article II contains no city permit or licence for secondhand dealers; §§ 122-38 through 122-60 are reserved — retrieved 2026-09-23 · version Aug 25 2026 (current); Art. II sections from Code 1977 §§ 14-6391 to 14-6399
  2. Atlanta Code of Ordinances § 122-37 - Dealers in secondhand watches - (a) a watch is deemed secondhand if (1) it as a whole; or the case thereof or the movement thereof; has been previously sold to or acquired by any person for that person's use or the use of another but not for resale - provided that a watch so sold or acquired and thereafter returned through exchange or for credit to the original vendor is not secondhand if the vendor keeps a written or printed record setting forth the name of the purchaser; the date of the sale or transfer and the serial number if any on the case and movement and any other distinguishing number or identification mark; which record shall be kept five years from the date of the sale or transfer and shall be open for inspection during all business hours by the police or prosecutor for the city; (2) its case or movement serial numbers or other distinguishing numbers or identification marks are erased; defaced; removed; altered or covered; or (3) its movement is more than five years old and has been repaired by any person including the vendor; notwithstanding that it may have been returned through exchange or for credit to the original vendor - cleaning and oiling a watch movement or recasing the movement in a new case is not a watch repair for this purpose; (b) TAGGING - any person engaged in the business of buying or selling watches who may sell or exchange or offer for sale or exchange; expose for sale or exchange; possess with the intent to sell or exchange or display with the intent to sell or exchange any secondhand watch shall affix and keep affixed thereto a tag with the term secondhand clearly and legibly written or printed thereon; affixed or placed so that the term is plainly visible at all times; (c) INVOICE - any person who sells a secondhand watch or in any other way passes title to it shall deliver to the vendee a written invoice bearing the term secondhand in bold letters larger than any other written matter upon the invoice; setting forth the name and address of the vendor; the name and address of the vendee; the date of the sale; the name of the watch or its maker and the serial number if any and any other distinguishing numbers or identification marks upon its case and movement; and where those numbers or marks have been erased; defaced; removed; altered or covered the invoice shall so state; the vendor shall keep on file a duplicate of the invoice five years from the sale; open to inspection during all business hours by the police or prosecutor for the city; (d) ADVERTISING - any person who advertises or displays in any manner a secondhand watch for sale or exchange shall state clearly in the advertisement or display that the watch is secondhand. The section's own State Law reference is to O.C.G.A. § 43-49-1 et seq. — retrieved 2026-09-23 · version Aug 25 2026 (current); from Code 1977 § 14-6402
  3. Atlanta Code of Ordinances Ch. 122 Art. IV - Precious Metals Dealers - § 122-106 precious metals means any metals including but not limited to; in whole or in part; silver; gold; platinum; and a precious metals dealer means any person who exclusively or as incidental to or in connection with any other business is engaged in the business of purchasing precious metals or goods made from precious metals from persons or sources other than industrial producers; manufacturers or licensed dealers; the term also means any such person who engages in the business for a period not exceeding 180 days; § 122-108 every precious metals dealer shall maintain a book in permanent form entering in legible English at the time of each purchase the date of the transaction; the name of the person making the purchase from the seller; the name; age and address of the seller and a description of the seller's general appearance or a photograph plus the number from the seller's driver's licence or other similar identification; an identification and description of the purchased goods including serial numbers; model numbers or other numbers and any identifying marks inscribed therein; and the signature of the seller; the record book shall be maintained for each purchase for a period of four years; entries shall appear in chronological order in ink with no blank lines between entries and no obliterations; alterations or erasures; corrections being made by drawing a line of ink through the entry without destroying its legibility; the book and all goods shall be open to the inspection of any duly authorized law enforcement officer at all times; § 122-109 every precious metals dealer shall make a daily report in writing to the department of police of all precious metals or goods containing precious metals purchased during the 24 hours ending at 8:00 p.m. on the date of the report; on forms or duplicate invoices prescribed or approved by the department; typewritten and mailed or delivered to the department of police prior to 10:00 a.m. on the day following the date of the report; § 122-110 for a period of 30 days excluding Sundays and legal holidays after the purchase or receipt every precious metals dealer shall retain upon the licensed premises or in a sealed vault off the premises all such goods and shall not alter the original form; shape or condition until that time has elapsed; § 122-111(a) §§ 122-108 through 122-110 do not apply to goods from industrial producers; manufacturers; licensed dealers or distributors and (b) Division 2 of the article does not apply to licensed pawnbrokers; scrap metal processors or secondhand dealers; who are however not relieved from compliance with §§ 122-108 through 122-110 when the purchase is from persons or sources other than industrial producers; manufacturers or licensed dealers or distributors; § 122-112 failure to maintain the record book; false entries; falsifying or removing it; failure to submit daily reports or refusing inspection is a misdemeanour; § 122-126 no person shall engage in business as a precious metals dealer without first obtaining a permit; application is made to the police department accompanied by an application fee of $100.00; § 122-127 the department of police determines whether the applicant has been convicted of larceny; burglary or theft of any description; forwards the application and its report to the license review board within 20 days of initial filing; the board holds a public hearing and reports to the mayor; who may within 60 calendar days deny or grant the application or remand it; and if the mayor fails to act within the 60-day period the board's recommendation becomes the final decision; upon issuance the permit holder shall submit an annual permit fee in the amount of $750.00; § 122-129 no permit is suspended or revoked until after a hearing on at least five days' notice; § 122-130 all persons or businesses licensed by the city to deal in precious metals shall perform criminal background checks on all employees hired after the date of passage of the ordinance; maintain those records at least five years after the employee leaves; and provide all relevant information to the Atlanta Police Department Licenses and Permits Unit within 30 days of the date of hire — retrieved 2026-09-23 · version Aug 25 2026 (current); amended by Ord. No. 1999-12; Ord. No. 1999-35; Ord. No. 2004-45 and Ord. No. 2008-79(08-O-1677)
  4. Atlanta Code of Ordinances Ch. 122 Art. III - Pawnbrokers - § 122-65 any pawnbroker or person operating under a pawnbroker's licence who takes goods on pawn or buys goods taking full title thereto shall hold the goods for 30 days before disposing of them by sale; transfer; shipment or otherwise; the term goods is used in the broadest sense and includes all kinds of personal property; § 122-81 every person before beginning the business of operating a pawnshop shall first file an application with the department of police for a permit; § 122-82 the application is filed with the licenses and permits unit of the Atlanta Police Department with a nonrefundable application fee of $100.00 and must disclose ownership; bank accounts; any conviction within the preceding five years for violation of any statute of the several states or the United States or any city ordinance (conviction including an adjudication of guilt; a plea of guilty; a plea of nolo contendere or the forfeiture of a bond); leased real property; and a certified financial statement; § 122-85 licences to operate a pawnshop shall be renewed annually as of the date of original issuance for a fee of $750.00; § 122-88 no pawnshop shall be located within 1000 feet of any other pawnshop measured by the most direct route of travel on the ground; nor within 1000 feet measured in a straight line between closest property lines of any structure in residential use; public or private school; public or private park or recreation facility; public library branch; church or similar place of religious worship; public or private hospital or mental health care facility; or child care or day care facility; applicants must submit a plat of survey sealed by a surveyor registered in the state certifying compliance; with a grandfather provision for locations licensed on or before July 1 2010 that are not expanded or enlarged — retrieved 2026-09-23 · version Aug 25 2026 (current); amended by Ord. No. 1999-11; Ord. No. 1999-36; Ord. No. 2004-45 and Ord. No. 2010-09(10-O-0388)
  5. Atlanta Code of Ordinances Ch. 30 (Businesses) Art. III - Occupation Tax - § 30-61 the occupation tax amount is the sum of three components: a nonrefundable administrative fee under § 30-62 payable when a business initially commences operations and annually for each renewal period; a tax amount determined by tax rates in classes associated with the NAICS as determined and published by the chief financial officer; and a per employee component; § 30-62(a) the administrative fee for initial applications or renewals is $75.00 for occupation tax certificates issued through December 31 2025; $191.00 for certificates issued between January 1 2026 and December 31 2026; and $215.00 for certificates issued on or after January 1 2027; additional fees for amendments; multi-year applications or final close are up to $657.00 in 2026; up to $701.00 in 2027 and up to $876.00 on or after January 1 2028; from January 1 2028 the initial and renewal administrative fee may be adjusted every two years by the change in the CPI-U for the most recently completed 12-month period ending August 31; § 30-62 the tax rate for certificates issued between January 1 2026 and December 31 2026 is a flat rate of $50.00 on the first $10000.00 of gross receipts plus a rate per $1000.00 of additional receipts by tax class - class 1 $0.81; class 2 $1.01; class 3 $1.14; class 4 $1.48; class 5 $1.88; class 6 $2.21; class 7 $2.55 and class 8 $2.88 - rising for certificates issued on or after January 1 2027 to class 1 $1.01 through class 8 $3.61; no business is required to pay tax on gross receipts in excess of $400000000 for certificates issued in 2026 or $600000000 from January 1 2027; each business not otherwise exempt with more than one employee pays an additional $25.00 for each additional employee in excess of one; no business shall be required to pay more than one occupation tax for each of its locations; and no occupation tax is required on gross receipts on which such tax has been levied in other localities or states when proof of payment is provided to the city; § 30-66 occupation tax certificates automatically expire on December 31 of the year of issuance and renewal applications and payment shall be completed on or before February 15 of each year — retrieved 2026-09-23 · version Aug 25 2026 (current); amended by Ord. No. 2025-35(25-O-1417) §§ 8; 9 and 12 adopted 9-15-25
  6. Official Code of Georgia Annotated Title 43 Chapter 49 - Dealers in Used Watches (§§ 43-49-1 - 43-49-5) - CHAPTER STRUCTURE ONLY. Read at the table-of-contents level on the retrieval date; the chapter exists and contains 43-49-1 Purpose of chapter; 43-49-2 Secondhand watch defined; 43-49-3 Identifying tags affixed to secondhand watches - advertisements and displays as to secondhand watches; 43-49-4 Invoice of sale for secondhand watch - filing of duplicate invoice by vendor - inspection by prosecuting attorney; and 43-49-5 Penalty. The operative text was NOT retrieved for the reason recorded in GA1. Nothing beyond these section headings is sourced by this row. — retrieved 2026-09-23 · current as displayed on the official public-access site
  7. Georgia Department of Revenue - GEORGIA SALES AND USE TAX RATE CHART - General Rate Chart effective July 1 2026 through September 30 2026 - the chart states that the state sales and use tax rate is 4% and that other than code 803 Fulton (Cent. Yards) the state tax is included in the jurisdiction rates listed; code 060 Fulton (outside Atlanta; Hapeville; College Park and East Point) 7.75%; code 060A Fulton (Atlanta) 8.9%; code 044 DeKalb (Not Atlanta) 8%; code 044A DeKalb (Atlanta) 8.9%; the legend gives M = MARTA; L = LOST; E = Educational; H = HOST or EHOST; S = SPLOST; O = Other (MOST; 2nd LOST; constitutional; Coliseum SPLOST); T = TSPLOST 1; m = Local MARTA (Atlanta MARTA); T2 = TSPLOST 2; Tf = Fulton TSPLOST; Ta = Atlanta TSPLOST; P = PTRLOST — retrieved 2026-09-23 · effective 2026-07-01 through 2026-09-30
  8. Fulton County Clerk of Superior Court - Register a Trade Name / DBA (Doing Business As) - the cost to record a trade name is $175.00; the page cites O.C.G.A. § 10-1-490 for the requirement that a person carrying on a trade or business under a trade name file in the office of the clerk of the superior court of the county in which the business is chiefly carried on within 30 days from commencing to do business; trade name applications are processed within four weeks; the Recording Division is at 136 Pryor St. SW Suite J2-G25 Atlanta GA 30303 — retrieved 2026-09-23 · current as displayed

Not legal advice. Confirm with your city or state office and a qualified professional.

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