§ 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)