Pursuant to O.C.G.A. § 48-6-93, there is hereby levied for the year 1984 and for each
year thereafter 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 twenty-five (25) percent of the gross receipts of such
institutions. Notwithstanding any other provision of this division, the minimum amount
of business license tax due from any depository financial institutions pursuant to
this division shall be one thousand dollars ($1,000.00) per year.
(Ord. No. 1061, § 1, 9-12-83)
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