§ 78-161. Gross premiums tax on insurance other than life insurance.  


Latest version.
  • In accordance with O.C.G.A. § 33-8-8.2, there is levied an annual tax upon each insurer doing insurance business within the unincorporated area of the county, in an amount equal to 2.5 percent of the gross direct premiums received during the calendar year on all insurance, other than life insurance, as defined in O.C.G.A. § 33-3-5(2), (3), (4) and (5). Gross direct premiums shall mean gross direct premiums as used in O.C.G.A. § 33-8-8.2(a).

(Res. of 8-18-1983, § 1)