Chapter 18 TAXATION, REVENUE AND MISCELLANEOUS BUSINESS REGULATIONS*

Section 18-144 Gross premiums tax, all other insurers.

    There is hereby levied for the year 1984 and for each year thereafter an annual tax upon each  insurer other than an insurer transacting business in a class of insurance designated in subsection  1 of O.C.G.A.   33-3-5 as amended, doing business within the city in an amount equal to two and  one-half (2.5) percent of the gross direct premiums received during the preceding calendar year, in accordance with O.C.G.A.  33-8-8.2 as amended.

(Code 1958,  14-54)