§ 16-107. Business license tax.  


Latest version.
  • 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)