§ 6-61. Levied.  


Latest version.
  • Pursuant to O.C.G.A. § 48-6-93, there is hereby levied for each year an annual business license tax upon state and national banking associations, federal savings and loan associations, state building and loan associations a business license tax at the rate of one-fourth percent of the gross receipts of such institutions. Notwithstanding any other provisions of this article, the minimum amount of business license tax due from any depository financial institutions pursuant to this article shall be one thousand dollars ($1,000.00) per year.

(Ord. No. 0-83-23, § 1, 10-4-83)