Sec. 6-166Taxes collected upon delivery
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) It shall be unlawful for any retailer of alcoholic beverages to receive and retain these beverages unless he shall have paid the tax thereon.
(b) It shall be unlawful for any wholesaler of alcoholic beverages to sell or deliver these beverages to any retailer thereof unless he shall concurrently with this delivery collect the tax imposed.
(c) It shall be unlawful for any wholesaler of alcoholic beverages to fail to remit to the city, when promptly due, the taxes levied, and collected by the wholesaler. It shall be unlawful for any person engaged as a retailer of these beverages to receive these beverages from another retailer unless tax has been paid.
(d) It shall further be unlawful for any retailer of alcoholic beverages to receive and retail these beverages from another retail store, whether the other store shall be owned by the receiving retailer or not, or whether the other store is located within the corporate limits of the city or not, unless the tax shall have been paid and remitted to the city clerk.
History: (Ord. No. 2012-07, § 2(Exh. A), 12-6-2012)
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_S6-166TACOUPDE
Official version: https://library.municode.com/GA/Ashburn/codes/Code_of_Ordinances?nodeId=PTIICOOR_CH6ALBE_ARTVEXTA_S6-166TACOUPDE
Paid for by James Burgess