§ 70-91. Levy.

Latest version.

Pursuant to O.C.G.A. § 48-6-93, there is 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 one-fourth of one percent of the gross receipts of such institutions. Notwithstanding any other provision of this article, the minimum amount of business license tax due from any depository financial institutions pursuant to this article shall be $1,000.00 per year.

(Res. of 9-13-1983)

                    
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