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Georgia Department of Revenue
Local Government Services Division |
Return of Business License Taxes | Form: | PT-440 | | Who Should File: | Financial institutions located in the State of Georgia | | When to File: | March 1 | | Submit To: | Returns should be mailed to the local (city and/or county) official(s) responsible for receiving and processing those returns. | | Instructions: | All financial institutions located in the State of Georgia are required to file a Form PT-440 in all jurisdictions that impose the business license tax if that institution has a full service office located within that jurisdiction. The tax is based upon the gross receipts of the financial institution or a portion of the gross receipts if the institution has more than one full service office. A copy of the State Occupation Tax Return--Form 900--should be attached to the PT-440 when filing. | | Contact: | For questions about filing the PT-440 contact the
county or local municipality. |
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Copyright 2007 dor.ga.gov All rights reserved
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