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| Local Wage Tax (Paid by Employer) | |
| City Residents | Gross Receipts |
| Non-City Residents |
| Local Occupation Tax (Paid by Employee) | Rate | Basis |
| City Residents | 0 | |
| Non-City Residents | 0 |
| Personal Income Tax | State | Local |
| Rate (Range) | Graduated from 1% of net income to 6% | |
| Earned Income | Paid on $750 - $7000 of earned income | |
| Unearned Income (e.g. Dividend) |
| Corparate Income Tax | State | Local |
| Rate (range) | 6% | 0 |
| Formula (e.g. Sales, Property & Payroll) | Gross Receipts in Georgia |
| Franchise Tax | State | Local |
| Rate (range) | Maximum $5000 | 0 |
| Formula (e.g. Sales, Property & Payroll) | Property + Sales in Georgia / Total Property & Sales |
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