Mayor Kasim Reed, who promoted the tax in advertisements leading up to Tuesday’s vote, released a statement Tuesday night following the reauthorization.
“This ‘yes’ vote will ensure dedicated funding to maintain the city’s critical water and sewer infrastructure and will help prevent residents and business owners from seeing water bills increase by as much as 30 percent,” said Reed. “I am grateful that the residents of our city have once again chosen to protect Atlanta’s future.”
- Will be collected on transactions where the customer takes delivery of the item being sold or an item is used within the incorporated city limits of Atlanta.
- Applies to all sales that are subject to the 4 percent State tax except motor vehicle sales. (This tax will be collected on the sale of food.)
- Is not based on the ZIP code or county. Dealers should use the City of Atlanta Address Locator to determine if an address is within the city of Atlanta.
- Increases the sales and use tax rate within the city limits of Atlanta to 8 percent.
- Should be reported and paid on Form ST-3 Sales and Use Tax Report Form. The 1 percent tax should be included in the amount on Line 7 and on the distribution page under the Other Local Option Tax with the City of Atlanta indicated as the reporting jurisdiction.