§ 8-97. All other insurers.

Pursuant to O.C.G.A. § 33-8-8.2, each insurer doing business within the City, other than an insurer transacting business in the class of insurance designated in O.C.G.A. § 33-3-5(1), shall pay an annual occupation tax in an amount equal to 2.5 percent of the gross direct premiums received during the preceding calendar year. For purposes of this section, the term "gross direct premiums" means gross direct premiums as used in O.C.G.A. § 33-8-8.2. This tax is in addition to administrative fees assessed in this article.

(Code 1997, § 4-108(4); Ord. of 7-11-2011(01), § 1; Ord. of 12-5-2011(01), § 1)

State law reference

County and municipal corporation taxes on other than life insurance companies, O.C.G.A. § 33-8-8.2.