The state Court of Appeals on Thursday ruled that the city of College Park – and only that city – may impose an occupation tax and tax sales of alcoholic beverages in the parts of Hartsfield-Jackson International Airport that fall within its boundaries.
Wrote College Park attorney Steve Fincher in an email:
Not only did the Court rule that College Park is the sole authority for the collection of gross receipt taxes at the portion of the airport located within College Park, but it ruled that Atlanta itself must pay College Park a gross receipts tax on its “proprietary” operations at the airport for those portions within College Park. It is a very far-reaching opinion.
This was the latest round in a series of bouts over the issue with the city of Atlanta, which had claimed the right to all revenue within the airport’s confines – pointing to a 1969 agreement with College Park. Much money is at stake – at a time when both cities are struggling to remain solvent.
For businesses at the airport, the court included this dour footnote:
“We note that some businesses and practitioners with multiple locations at the airport may owe an occupation tax to both Atlanta and College Park.”
Atlanta has 10 days to make an appeal for review by the state Supreme Court.
- By Jim Galloway, Political Insider