§ 12-54. Filing of return; due when.

Latest version.

(a)

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 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 the return.

(b)

The due date of taxes levied by this article shall be April 1 of each year.

(Code 1993, § 15.12.020; Ord. of 12-30-1983, § 2)

                    
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