Sec. 22-40Date due; penalty and interest
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.
(a) Any due pursuant to this shall be due and payable annually within 30 days of January 1. In the event that any person commences business or initially engages in a regulated activity, as enumerated in § 48-13-9(b), in the city after January 1 in any year, the occupation tax shall not be due until January 1 of the following year.
(b) Any individual, business, or practitioner subject to any imposed by this which is unpaid on March 1 shall be subject to a penalty of 10 percent of the tax or fee due and interest at the rate of 1.5 percent per month.
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_S22-40DADUPEIN
Official version: https://library.municode.com/GA/Ashburn/codes/Code_of_Ordinances?nodeId=PTIICOOR_CH22BU_ARTIIOCTAADFE_S22-40DADUPEIN
Paid for by James Burgess