§ 20-66. Business license tax.

Latest version.

Pursuant to O.C.G.A. § 48-6-93 there is hereby levied an annual business license tax upon state and national banking associations, federal savings and loan associations and state building and loan associations a business license tax at the rate of 0.25 percent of the gross receipts of such institutions. "Gross receipts" shall mean gross receipts as defined in O.C.G.A. § 48-6-93. Notwithstanding any other provisions of this article, the minimum amount of business license tax due from any depository financial institution pursuant to this article shall be $1,000.00 per year.

(Ord. No. 411, § 1, 11-10-83)

                    
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