§ 70-71. Levied.

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 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.

(Code 1991, § 4-111)

                    
                        var val = document.getElementById('citecontent').innerHTML;
                        art.dialog.defaults.title = window.location.href;
                        art.dialog.data('cite', val);
                        art.dialog.data('homeDemoPath', '/Scripts/plus/artDialog/');
                        art.dialog.open('/Scripts/plus/artDialog/citeiframe.html');