§ 18-33. Due date; filing of return.

Latest version.

(a)

Each depository financial institution having an office within the county shall file a return of its gross receipts with the county by March 1 of the year following the year in which such gross receipts were measured. Such returns shall be in the manner and form prescribed by the state revenue commissioner and shall be based upon the allocation method set forth in O.C.G.A. § 48-6-93(d). The tax levied pursuant to this article shall be assessed and collected based upon the information provided in such return.

(b)

The due date of taxes levied by this article shall be April 1 of each year.

(Res. of 10-13-1994, § 2)

                    
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