§ 34-121. Due date; filing of return.

(a)

Each depository financial institution within the city shall file a return of its gross receipts with the city on March 1 of each year following the year in which such gross receipts were measured. Said 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 subsection (d) of Code section 48-6-93 of the Official Code of Georgia Annotated (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 said return.

(b)

The due date of taxes levied by this article shall be April 1, 1984, and April 1 of each subsequent year.

(Code 1992, § 7-4-3)