Sec. 78-35Gross premiums tax imposed on all other insurers
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.
There is levied an annual tax based solely upon gross direct premiums upon each insurer, other than an insurer transacting business in the class of insurance designated in § 33-3-5(1), doing business within the state in an amount equal to 2.5 percent of the gross direct premiums received during the preceding calendar year in accordance with O.C.G.A. § 33-8-8.2. Gross direct premiums as used in this section shall mean gross direct premiums as used in O.C.G.A. § 33-8-4. The premium tax levied by this section is in addition to the license fees imposed by section 78-31.
History: (Ord. of 12-1-1994, § 5)
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_ARTIIIN_S78-35GRPRTAIMALOTIN
Official version: https://library.municode.com/GA/Ashburn/codes/Code_of_Ordinances?nodeId=PTIICOOR_CH78TA_ARTIIIN_S78-35GRPRTAIMALOTIN
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