Emanuel County |
Code of Ordinances |
Chapter 58. TAXATION |
Article IV. FINANCIAL INSTITUTIONS BUSINESS LICENSE TAX |
§ 58-122. Imposed; rate.
Latest version.
In accordance with O.C.G.A. § 48-6-93, there is levied for the year 1984, and for each year thereafter, an annual business license tax upon all depository financial institutions located within the county at a rate of 0.25 percent of the gross receipts of such depository financial institutions.
(Code 1993, § 46-26)