§ 20-67. Due date; filing of return.

Latest version.

(a)

Each depository financial institution within the city shall file a return of its gross receipts with the city on March 1 of the year following the year in which such gross receipts were measured. Such returns shall be in the manner and in the form prescribed by the commissioner of the department of banking 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 section 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, 1984 and April 1 of each subsequent year.

(Ord. No. 411, § 2, 11-10-83)

                    
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