§ 12-61. License tax imposed.

Latest version.

In accordance with O.C.G.A. § 48-6-93, there is hereby 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 the depository financial institutions. 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 10-18-83, § 1)

                    
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