Chapter 18 TAXATION, REVENUE AND MISCELLANEOUS BUSINESS REGULATIONS*

Section 18-143 Gross premiums tax imposed on life insurers.

    There is hereby levied for the year 1984 and for each year thereafter an annual tax based solely upon gross direct premiums upon each insurance company writing life, accident and sickness  insurance within the city in an amount equal to one (1) percent of the gross direct premiums received during the preceding calendar year in accordance with O.C.G.A.  33-8-8.1 as amended. Gross direct premiums as used in this section shall mean gross direct premiums as used in  O.C.G.A.  33-8-4. The premium tax levied by this section is in addition to the license fees imposed by section 18-141.

(Code 1958,  14-53)