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 Port Wentworth
 Code of Ordinances
 Chapter 11. LICENSES AND TAXATION
 Article II. OCCUPATION TAX

  § 11-33. Business and practitioners of professions and occupations subject to regulatory fees.  

Latest version.

  • Businesses and practitioners of professions and occupations which may be subject to regulatory fees of local governments include, but are not expressly limited to the following:

    (1)

    Building and construction contractors, subcontractors and workers;

    (2)

    Carnivals;

    (3)

    Taxicab and limousine operators;

    (4)

    Tattoo artists;

    (5)

    Stables;

    (6)

    Shooting galleries and firearm ranges;

    (7)

    Scrap metal processors;

    (8)

    Pawnbrokers;

    (9)

    Food service establishments;

    (10)

    Dealers in precious metals;

    (11)

    Firearms dealers;

    (12)

    Peddlers;

    (13)

    Parking lots;

    (14)

    Nursing and personal care homes;

    (15)

    Newspaper vending boxes;

    (16)

    Modeling agencies;

    (17)

    Massage parlors;

    (18)

    Landfills;

    (19)

    Auto and motorcycle racing;

    (20)

    Boardinghouses;

    (21)

    Businesses which provide appearance bonds;

    (22)

    Boxing and wrestling promoters;

    (23)

    Hotels and motels;

    (24)

    Hypnotists;

    (25)

    Handwriting analysts;

    (26)

    Health clubs, gyms and spas;

    (27)

    Fortunetellers;

    (28)

    Garbage collectors;

    (29)

    Escort services;

    (30)

    Burglar and fire alarm installers; and

    (31)

    Locksmiths.

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

State law reference

Authority for local government licensing and taxation of insurance companies, O.C.G.A. § 33-8-8; fortune-telling businesses, O.C.G.A. § 36-1-15; self-service motor fuel businesses, O.C.G.A. § 36-60-1; auctioneers, O.C.G.A. § 43-6-25.1; certain building trades, O.C.G.A. § 43-14-12; food and lodging businesses, O.C.G.A. § 43-21-58; dealers in precious metals or gems, O.C.G.A. § 43-37-5; examples of businesses, professions, and occupations subject to municipal regulation and taxation, O.C.G.A. § 48-13-9.