Excise Tax Liquor By The Drink

• Alcoholic beverages served for consumption on the premises which may or may not be diluted by any other liquid.
• Any alcoholic beverage obtained by distillation or containing more than twenty-one (21) per cent alcohol by volume, including, but not limited to, all fortified wines.

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
A penalty of fifteen (15) per cent is imposed for failure to pay any amount of tax when due, with a minimum amount of penalty due of twenty-five dollars ($25.00). Delinquent amounts shall bear interest at the rate of one (1) per cent per month, or fraction thereof, until paid.

Failure to comply will subject the license to suspension of alcohol dispensing privileges as provided in section 3-10 of Chapter 3 – ALCOHOLIC BEVERAGES.