Sec. 78-101Levied
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.
In accordance with § 48-6-93, there is levied an annual business license tax upon all depository financial institutions located within the city at a rate of 0.25 percent of the gross receipts of the depository financial institutions. Gross receipts shall mean gross receipts as defined in O.C.G.A. § 48-6-93. Depository financial institutions shall mean state and national banks, state building and loan associations, and federal savings and loan associations.
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_ARTIVFIINBULITA_S78-101LE
Official version: https://library.municode.com/GA/Ashburn/codes/Code_of_Ordinances?nodeId=PTIICOOR_CH78TA_ARTIVFIINBULITA_S78-101LE
Paid for by James Burgess