§ 68-91. Financial institutions business license tax.

Latest version.

In accordance with O.C.G.A. § 48-6-93, there is hereby levied an annual business license tax upon all depository financial institutions located within the city at a rate of 0.25 percent of the state gross receipts of such depository financial institutions. "Gross receipts" shall mean gross receipts as defined in O.C.G.A. §§ 48-6-95 and 48-6-93. "Depository financial institutions" shall mean state and national banks, state building and loan associations and federal savings and loan associations.

(Ord. No. 19-2006, § 1, 10-9-06)

State law reference

Similar provisions, O.C.G.A. § 48-6-93(a).

                    
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