§ 22-71. Filing of returns.  


Latest version.
  • Each depository financial institution within the city shall file a return of its gross receipts with the city on March 1 of the year following the year in which such gross receipts were measured. Such returns shall be in the manner and in the form as set forth in O.C.G.A. § 48-6-93(d). The tax levied pursuant to this section shall be assessed and collected based upon the information provided in such return.

(Ord. No. 419, 5-21-96)