Sec. 22-31Occupation tax required; occupation tax required for business dealings in the city
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.
For the year 2004 and succeeding years thereafter, each person engaged in any business, trade, profession, or occupation in the City of Ashburn, whether with a location in the City or in the case of an out-of-state business with no location in Georgia exerting substantial efforts within the state pursuant to § 48-13-7, shall pay an for said business, trade, profession, or occupation; evidence of the payment of which tax and any applicable registration shall be displayed in a conspicuous place in the place of business, if the taxpayer has a permanent business location in the city. If the taxpayer has no permanent business location in the city, a business tax registration showing the location of a permanent office in another location in the State of Georgia shall be shown to the city clerk or this officer's deputies or to any police officer of the city upon request.
History: (Ord. No. 03-02, § 1, 3-6-2003)
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_S22-31OCTAREOCTAREBUDECI
Official version: https://library.municode.com/GA/Ashburn/codes/Code_of_Ordinances?nodeId=PTIICOOR_CH22BU_ARTIIOCTAADFE_S22-31OCTAREOCTAREBUDECI
Paid for by James Burgess