Chapter 18 TAXATION, REVENUE AND MISCELLANEOUS BUSINESS REGULATIONS*

Section 18-27 Due date; filing of return.

    (a)    Each depository financial institution within the city shall make a return of its gross receipts with the city clerk on March 1st of the year following the year in which such receipts were measured. Such return due on March 1, 1984, shall include gross receipts measured for calendar year 1983. The returns shall be in the manner and in the form prescribed by the commissioner of  the department of banking and shall be based upon the allocation method set forth in O.C.G.A.    48-6-93(d). The tax levied pursuant to this article shall be assessed and collected based upon the information provided in such return.

    (b)    If as of April 15, 1984, 1985,  and 1986, no current ad valorem tax digest is available or no current ad valorem tax rate has been established by the city council, in order to enable savings  and loan institutions to compute an alternative maximum tax as provided for in O.C.G.A.   48-6-93,  then in any of those events, all savings and loan institutions doing business within the city shall  be required to file the return and pay the tax called for in this article within thirty (30) days of the  date a current ad valorem tax rate is available.

    (c)    The due date of taxes levied by this article shall be April 15, 1984, and April 15th of each subsequent year.

(Code 1958,  14-62)