Elberton, GA · Elbert County
Return of Business License Taxes
Financial institutions use this return to report business license tax information and allocate gross receipts among the Georgia cities and counties where they have offices.
What this form is
Form PT-440 is a return for financial institutions to report business license tax information and allocate gross receipts among the jurisdictions where they operate. The instructions say institutions with a full-service office in a jurisdiction that imposes the tax must file there each year. The return requests the institution’s identifying details, office locations, gross receipts, allocation calculations, and signatures.
Who needs it
Financial institutions with a full-service office in a jurisdiction that imposes the business license tax must file a return there.
How to submit it
Mail the return to the local city and/or county officials responsible for receiving and processing it. The document says a copy must be filed in each county and/or municipality where the business is located.
About notarization
This document is signed without a notary; the signer declares under penalties of perjury that the return is true, correct, and complete, then signs and dates it.
How to submit this form
- 1
Download The Return
Download Form PT-440, Return of Business License Taxes.
- 2
Complete The Return
Enter the institution’s identifying information, office locations, gross receipts, allocation calculations, and required signatures.
- 3
Gather Required Attachment
Attach a copy of Form 900 as directed in the return.
- 4
Mail The Return
Mail a copy to the local city and/or county officials responsible for receiving and processing returns in each jurisdiction where the business is located.
Frequently asked questions
- Do I need a notary for the Return of Business License Taxes?
- No. The form has no notary block. The signer declares under penalties of perjury that the return is true, correct, and complete, then signs and dates it.
- Who files the Return of Business License Taxes?
- Financial institutions with a full-service office in a jurisdiction that imposes the business license tax are instructed to file Form PT-440 there.
- How do I submit the Return of Business License Taxes?
- Mail the return to the local city and/or county officials responsible for receiving and processing it. The instructions require a copy for each county and/or municipality where the business is located.
- What information does Form PT-440 request?
- The return requests the institution’s identifying details, office locations, gross receipts, allocation calculations, and signatures. It also instructs filers to attach a copy of Form 900.
Need something notarized?
This Return of Business License Taxes doesn’t need a notary — but if you have another Elberton form that does, a commissioned online notary can help.