Licensing Other
For the year 1995 and succeeding years thereafter, each person engaged in any business, trade, profession or occupation in the City of Port Wentworth, whether with a location in the City or in the case of an out-of-state business with no location in Georgia, exerting substantial efforts within the state shall pay an occupation tax for the business, trade, profession or occupation.
Such registration and occupation tax shall be payable January 1 of each year and shall be delinquent if not paid by January 31 of each year, and shall be subject to penalties for delinquency of twenty (20) per cent.