DeKalb County |
Code of Ordinances |
Chapter 24. TAXATION |
Article IV. DEPOSITORY FINANCIAL INSTITUTIONS BUSINESS LICENSE TAX |
§ 24-61. Levy; applicability.
Latest version.
An annual business license tax is hereby levied upon all depository financial institutions located within the county at a rate of one-quarter of one percent of the gross receipts of such 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.
(Code 1976, § 3-5001)