§ 38-31. Levied.

Latest version.

(a)

In accordance with O.C.G.A. § 48-6-93, there is levied for each year an annual business license tax upon all depository financial institutions located within the county at a rate of 0.25 percent of the gross receipts of such depository financial institutions.

(b)

"Gross receipts" shall mean gross receipts as defined in O.C.G.A. § 48-6-93. "Depository financial institutions" shall mean state and national banks, state building and loan associations, and federal savings and loan associations.

(Res. of 1-1-84, § 1)

                    
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