Sec. 22-35Practitioners of professions and occupations
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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.
Practitioners of professions and occupations enumerated in § 48-13-9(c) shall pay the as set forth in section 12-19 above or shall pay an occupation tax of $175.00 per practitioner. On the tax return for the year 2004 or such later time as the practitioner first commences business in the city, the practitioner shall elect either method of taxation. Such election shall be changed for subsequent calendar years only by a written request filed by the practitioner on or before February 1 of the year in which the election is to be changed.
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_S22-35PRPROC
Official version: https://library.municode.com/GA/Ashburn/codes/Code_of_Ordinances?nodeId=PTIICOOR_CH22BU_ARTIIOCTAADFE_S22-35PRPROC
Paid for by James Burgess