§ 68-93. Filing of return; and due date of taxes.

(a)

Filing of return. Pursuant to O.C.G.A. § 48-6-93(c), each depository financial institution subject to the tax levied under this article shall file a return of its gross receipts with the city by March 1 of the year following the year in which such gross receipts are measured. Such return shall be in the manner and in the form prescribed by the commissioner of the department of revenue based on the allocation method set forth in O.C.G.A. § 48-6-93(d). The return shall provide the information necessary to determine the portion of the taxpayer's state gross receipts to be allocated to the city. The city shall assess and collect the tax levied pursuant to this article based upon the information provided in such return.

(b)

Due date of taxes. Taxes levied pursuant to this article shall be due no later than 30 days after filing of the return prescribed by section 68-93(a) unless extended by the city.

(Ord. No. 19-2006, § 1, 10-9-06)

State law reference

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