ATLANTA - Georgia's highest court says the city of College Park can tax businesses operating in areas of Atlanta's airport that fall within College Park's city limits.
In an opinion published Thursday, the Georgia Supreme Court upheld a Georgia Court of Appeals ruling. That court found that College Park should collect the taxes from Atlanta-owned businesses because the businesses, including the main terminal and parts of two concourses, are actually within its city limits.
The city of Atlanta had argued that it qualified as a "local authority" and therefore was exempt under state law from having to pay occupation taxes to College Park. The high court opinion says state law doesn't exempt "municipalities" engaged in revenue generating business within the corporate limits of another municipality from paying occupation taxes.