§ 11-11. Occupation tax required; occupation tax required for business dealings with the city.

(a)

For the year 1995 and succeeding years thereafter, each person engaged in any business, trade, profession or occupation in City of Port Wentworth, Georgia, 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 pursuant to O.C.G.A. § 48-13-7, shall pay an occupation tax for the business, trade, profession or occupation; which [when] taxpayers has [have] a permanent business location in the city, such business tax registration shall be shown to the city administrator or his deputies or to any police officer of the city upon his or their request.

(b)

A disabled veteran operating any business in the city under a Veteran's Certificate of Exemption shall, before conducting such business, file an affidavit pursuant to O.C.G.A. § 43-12-1 et seq., with the city administrator on forms furnished by the city administrator.

(Ord. No. 94-9, 10-13-94)

State law reference

Local occupation taxes, administrative fees, and regulatory fees generally, O.C.G.A. § 48-13-6 et seq.