Pursuant to O.C.G.A. § 48-6-93, there is hereby levied for the year 1984, and for
each year thereafter, an annual business license tax upon depository financial institutions
as that term is defined in O.C.G.A. § 48-6-90 a business license tax at the rate of
0.25 percent of the gross receipts of said institutions as defined in O.C.G.A. § 48-6-95.
Notwithstanding any other provisions of this section, the minimum amount of business
license tax due from any depository financial institution pursuant to this section
shall be $1,000.00 per year.
