Chapter 22 BUSINESSES

It's based on full-time-equivalent employees: $75 for 1-5 employees, $100 for 6-9, and $175 for 10 or more. Certain professionals can instead pay $175 per practitioner. Insurance companies pay a $40 license fee. Only one occupation tax is charged per location.

It's due each year within 30 days of January 1, and the employee-count return is due by March 1. Anything unpaid on March 1 gets a 10% penalty plus 1.5% interest per month. Failing to pay can bring a civil fine of up to $500. A business that opens on or after July 1 pays half the annual tax for its first year.

Not if you own, manage or service three or fewer residential units and aren't otherwise subject to the tax — but you must send the city documentation showing how many units you have.

No, if you're a bona fide Ashburn resident actively enrolled and participating in the FLEX High School Business Entrepreneurs Program. Farms, nonprofit agricultural co-ops, and farmers selling Georgia-raised products they grew themselves (sold within 90 days) are also exempt, among others.

In the downtown commercial district, anyone other than the property owner or the business on site needs a city permit to sell outdoors there. The permit is $5, and a property or business owner can get no more than two a year. The city can deny it if the display blocks traffic or is unsightly. Sales during council-approved festivals are allowed.

A city license (application fee $75), a Turner County Health Department permit, written consent from the property owner where you park, and $1,000,000 in liability insurance naming the city. Food trucks can't operate in the public right-of-way (ice cream trucks excepted), can't park within 15 feet of an intersection or crosswalk or 10 feet of a driveway, can't sell between midnight and 5 a.m. (except at approved events), and can't play music or announcements (ice cream trucks excepted). Food and non-alcoholic drinks only.

If it's on city property and involves things like reserving all or part of a park, a tent or stage, portable toilets, or closing a street, it counts as a 'special event' — and the code specifically names family reunions and cookouts or picnics of 20 or more people. You apply to the city manager 30 to 90 days ahead. Expect a $350 security deposit, liability insurance ($1,000,000, which the city manager can waive or reduce for some events), one POST-certified officer per 100 attendees at your cost, and cleanup within 24 hours.

The city manager has to act within 10 business days of a complete application and must tell you the reason in writing. You can appeal in writing to the city clerk within 5 days; the mayor and council hold a hearing within 14 days and decide within 5 days after the hearing.

A business selling consumer fireworks from a temporary stand needs a city license, listed at $500 per stand, plus a Georgia Safety Fire Commissioner license and at least $2,000,000 in liability insurance. Stands must be within 1,000 feet of a city fire hydrant or fire department connection unless the fire chief OKs it in writing, and you must tell the city clerk and fire chief your location at least 10 days before opening. Sales are face-to-face only, to buyers who show ID proving they're over 18. (Whether the $500 city fee fits state limits is worth review — see flags.)

Any business earning revenue from coin-operated amusement machines must register with the police chief and show its state licenses; owners are investigated by the police department. Machines must be in open view (no back rooms, no blacked-out windows), under video surveillance with recordings kept 30 days. No gambling or betting, and no one under 18 may play while alcohol is being served unless with a parent or guardian.

The code says any business paying occupation tax that allows 25 or more people to gather between 10 p.m. and 6 a.m. must provide POST-certified officers: one for 25-100 patrons, plus one more for each additional 100 or portion. It's titled for teen/adult social clubs, but the wording is broader.