The Office of Revenue administers billing and collection, revenue assurance and auditing, business licensing and accounts receivable management. It also administers lien recordings, payment processing and online services. The department operates billing and self-reported collection accounts that include business licenses, hotel taxes, franchise fees, municipal leases, professional tax accounts and compliance with the City Code of Ordinances. It conducts Revenue audits that are performed to ensure that businesses are accurately reporting all revenues. The Office of Revenue's payment processing activities include accounting and posting of City receipts to the general ledger, ensuring daily bank deposits and the management of online payment programs. It offers various online revenue forms, including Business Tax Return and Calculation, Liquor and Wine Wholesale, Business Tax Amendment, Change of Address, Insurance Registration and Business Tax Renewal. The Office of Revenue maintains a location in Atlanta. The department is owned and operated by City of Atlanta.