§ 3-3-7. Gross premiums tax on insurance other than life insurance  


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  • In accordance with OCGA Section 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 two and one-half (2½) percent of the gross direct premiums received during the calendar year on all insurance, other than life insurance, as defined in OCGA Section 33-3-5(2), (3), (4), and (5). "Gross direct premiums" shall mean gross direct premiums as used in OCGA Section 33-8-3.2(a).

(Res. No. 83-17, § 1, 9-6-83)