§ 18-32. Financial institutions business license tax.

Latest version.

Pursuant to O.C.G.A. § 48-6-93, there is hereby levied an annual business license tax upon depository financial institutions. Such tax will be upon all such institutions having an office within the jurisdiction of the county at a rate not to exceed 0.25 percent of the gross receipts, as defined and allocated in O.C.G.A. § 48-6-93. Notwithstanding any other provisions of this article the minimum amount of the business license tax due from the depository financial institution pursuant to this article shall be $1,000.00 per year.

(Res. of 10-13-1994, § 1)

Cross reference

Taxation, ch. 50.

                    
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