§ 15-100. Financial institutions business license tax.
Latest version.
Pursuant to O.C.G.A. § 48-6-93 (empowering counties to levy and collect a business
license tax from depository financial institutions), there is hereby levied an annual
business license tax upon all depository financial institutions located within Georgetown-Quitman
County at the rate of 0.25 percent of the Georgia gross receipts, as defined and allocated
in O.C.G.A. §§ 48-6-93 and 48-6-95, of said institutions. Pursuant to O.C.G.A. § 48-6-93,
the minimal annual amount of said business license tax shall be $1,000.00. Depository
financial institutions shall mean state and national banks, state building and loan
associations, and federal savings and loan associations.
(Ord. No.
03-2016
, 10-11-16)
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