Sec. 6-162.1Excise tax—Distilled spirits
Plain English: what this chapter covers
This is the rulebook for selling, serving and drinking alcohol in Ashburn. It covers who can get a beer, wine or liquor license and how the city council grants, renews, suspends or takes one away; what hours stores and bars can sell; rules for events, BYOB ('brown bagging') and catering; the city's alcohol excise taxes; and a ban on drinking or open containers on city streets and property.
(a) Rate of levy. There is hereby levied and imposed upon all wholesale dealers selling distilled spirits within the city an excise tax in the amount of $0.22 per liter or portion thereof for each liter of distilled spirits or part thereof sold within the city.
(b) [Due date and required report.] The tax on distilled spirits is levied upon and shall be paid by the licensed wholesale dealer making the sale on or before the tenth day of the calendar month following the calendar month in which the beverage is sold or disposed of, and payment shall be accompanied by a report itemizing the exact quantities of distilled spirits sold during the preceding calendar month.
History: (Ord. No. 2014-02, § 1, 6-5-2014)
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_CH6ALBE_ARTVEXTA_S6-162.1EXTISSP
Official version: https://library.municode.com/GA/Ashburn/codes/Code_of_Ordinances?nodeId=PTIICOOR_CH6ALBE_ARTVEXTA_S6-162.1EXTISSP
Paid for by James Burgess