Exhibit A
Tax Preparers work in Athens
Athens is a college town, and the tax work here follows the academic calendar as much as the April deadline. Students, staff and faculty at the university and the technical college file returns, and many of them are filing in Georgia for the first time. Around the campus and the older neighborhoods near downtown, a lot of the housing is rented, so renters with simple returns and small side incomes make up a steady share of the demand. The rest of the county is a mix of owner operators, small firms and a few national chains, and the chains spend on paid search through the spring. The searches themselves are local and specific: people type the neighborhood or the street they live on, and they look for someone who can sit down with them. That is the demand available in Athens, and it is spread across the whole year rather than concentrated in one week.
