§ 78-31. Gross premiums tax on insurance other than life insurance.

In accordance with O.C.G.A. § 33-8-8.2, there is hereby levied an annual tax upon each insurer doing insurance business within the unincorporated area of the county, in an amount equal to 2½ 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. No. 83-2, § 1, 9-6-1983)