ARTICLE II. OCCUPATION TAXES AND ADMINISTRATIVE FEES
Plain English: what this chapter covers
This is the chapter for anyone running a business in town: the yearly occupation tax (the city's business license), plus special rules for pawn shops, phone companies, arcades and coin-operated machines, fireworks stands, food trucks, and permits for special events on city property like festivals, parades and big cookouts in the park. Several parts are fairly recent (2015-2025), but some, like the pawnshop rules, are older and still describe paper record books.
Cross reference— Taxation, ch. 78.
State Law reference— Business and , § 48-13-1 et seq.
What's in here
- Sec. 22-31 Occupation tax required; occupation tax required for business dealings in the city
- Sec. 22-32 Definitions
- Sec. 22-33 Regulatory fees
- Sec. 22-34 Occupation tax levied; computation of full-time employees; occupation tax schedule; limitations1
- Sec. 22-35 Practitioners of professions and occupations1
- Sec. 22-36 Exemptions
- Sec. 22-37 Evidence of state registration when required
- Sec. 22-38 Evidence of qualification required if applicable
- Sec. 22-39 Filing returns; other information required or requested
- Sec. 22-40 Date due; penalty and interest
- Sec. 22-41 Enforcement; violations1
- Sec. 22-42 Public hearings
- Sec. 22-43 Prior ordinance
- Sec. 22-44 [Teen/adult social club security.]1
- Secs. 22-45—22-50 Reserved
This is a plain-English guide, not legal advice. The official code is on Municode and at City Hall. Our copy is from April 30, 2026.
Online: https://jamesburgessleads.com/city-code/PTIICOOR_CH22BU_ARTIIOCTAADFE
Official version: https://library.municode.com/GA/Ashburn/codes/Code_of_Ordinances?nodeId=PTIICOOR_CH22BU_ARTIIOCTAADFE
Paid for by James Burgess