Doing Business

Excise Tax Malt Beverages 

The City of Port Wentworth levies an annual special license tax upon the sales of malt beverages, wines, or distilled spirits.

Due Date 

All amounts of such taxes collected by the licensee shall be due and payable to the City of Port Wentworth on or before the twentieth day of every month. 

Late Penalty 

Failure to make a timely report and remittance of payment shall render a wholesale dealer liable for a penalty equal to ten (10) per cent of the total amount due during the first thirty-day period following the date such report and remittance were due and a further penalty of ten (10) per cent of the amount of such remittance for each successive thirty-day period or any portion thereof, during which such report and remittance are not filed.

Failure On Returns 

If any wholesale dealer or distributor fails or refuses to make the returns herein provided for, the city shall notify him in writing and, if the returns are not made and the taxes remitted within five (5) days from the date of such notice, the city may withdraw from the wholesale dealer or distributor the privilege of doing business in the city, by revoking his license.

On such failure to make returns and pay the taxes accrued, the city shall proceed to assess the amount of taxes due from retail dealers or sellers who have purchased from such wholesale dealer or distributor, from the best information available, and shall proceed to collect the taxes as provided herein for the collection of delinquent license taxes.

The filing of a false or fraudulent report shall render the wholesale dealer making such report liable for a penalty equal to twenty (20) per cent of the amount of the remittance which would be required under an accurate and truthful report as stated in section 3-33 of Chapter 3 - ALCOHOLIC BEVERAGES.

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