Who files Form PT-440?

Financial institutions must file it in jurisdictions that impose the business license tax when they have a full-service office in that jurisdiction.

What should I attach to the return?

The form says to attach a copy of Form 900 filed with the Georgia Income Tax Division. It also says copies of PT-440 must be attached to Form 900.

How do I submit the Business License Tax Return?

Mail it to the local city or county official responsible for receiving and processing business license tax returns. File a copy in each county or municipality where the business is located.

Dalton, GA · Whitfield County

No notary required

Business License Tax Return (Form PT-440)

Financial institutions use this return to report business license tax information to each city or county jurisdiction where they have a full-service office.

What this form is

Form PT-440 reports business license tax information for financial institutions with a full-service office in a jurisdiction that imposes the tax. The return asks for the institution’s identifying details, office locations, adjusted gross receipts, and allocation calculations. It instructs filers to attach a copy of Form 900 and file a copy in each county or municipality where the business is located.

Who needs it

Financial institutions with a full-service office in a jurisdiction that imposes the business license tax must file the return there.

How to submit it

Mail the return to the local city or county official responsible for receiving and processing business license tax returns. The form says a copy must be filed in each county or municipality where the business is located.

About notarization

This return is signed and dated without a notary; it includes a declaration under penalties of perjury and requires a copy of Form 900.

How to submit this form

1
Download The Return
Download Form PT-440 and review the return and its instructions.
2
Complete The Return
Enter the institution’s identifying details, office locations, adjusted gross receipts, and applicable allocation calculations.
3
Gather The Attachment
Attach a copy of Form 900 filed with the Georgia Income Tax Division.
4
Sign And Date
Sign and date the declaration on the return.
5
Mail To The Local Official
Mail the return to the local city or county official responsible for receiving and processing it; file a copy in each jurisdiction where the business is located.

Frequently asked questions

Who files Form PT-440?: Financial institutions must file it in jurisdictions that impose the business license tax when they have a full-service office in that jurisdiction.
What should I attach to the return?: The form says to attach a copy of Form 900 filed with the Georgia Income Tax Division. It also says copies of PT-440 must be attached to Form 900.
How do I submit the Business License Tax Return?: Mail it to the local city or county official responsible for receiving and processing business license tax returns. File a copy in each county or municipality where the business is located.
Do I need a notary for the Business License Tax Return?: No. The return is signed and dated without a notary. It includes a declaration under penalties of perjury and requires a copy of Form 900.

Need something notarized?

This Business License Tax Return (Form PT-440) doesn’t need a notary — but if you have another Dalton form that does, a commissioned online notary can help.