ARTICLE III. HOTEL-MOTEL EXCISE TAX
Plain English: what this chapter covers
This chapter covers city property taxes: billing, due dates, interest, penalties, and what happens if they go unpaid, up to a tax sale. It also covers taxes on insurers, banks and hotel rooms, the monthly E-911 charge, and the 2022 Blighted Property Ordinance, which raises taxes on officially blighted, non-owner-occupied property and gives a tax break once it's fixed.
Editor's note— Ord. No. 09-03, §§ 1—8, adopted June 4, 2009, repealed the former art. III, §§ 78-71—78-73, and enacted a new art. III as set out herein. The former art. III pertained to similar subject matter and derived from Ord. No. 95-01, adopted July 6, 1995.
Cross reference— Businesses, ch. 22.
State Law reference— Tourist courts, § 31-28-1 et seq.; operators of hotels, inns and roadhouses, O.C.G.A. § 43-21-1 et seq.; local excise taxes on rooms, lodgings and accommodations, O.C.G.A. § 48-13-50 et seq.
What's in here
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_CH78TA_ARTIIIHOTEEXTA
Official version: https://library.municode.com/GA/Ashburn/codes/Code_of_Ordinances?nodeId=PTIICOOR_CH78TA_ARTIIIHOTEEXTA
Paid for by James Burgess