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and an additional annual license fee in the same amount for each separate business location in excess of one operated and maintained by such company within the same municipality; and
Population of Municipal Corporation Amount Under 1,000 $ 15.00 1,000 - 1,999 25.00 2,000 - 4,999 40.00 5,000 - 9,999 50.00 10,000 - 24,999 75.00 25,000 - 49,999 100.00 50,000 and over 150.00
History. Code 1933, § 56-1310, enacted by Ga. L. 1964, p. 122, § 2; Ga. L. 1967, p. 631, § 1; Ga. L. 1968, p. 1396, § 1; Ga. L. 1981, p. 380, § 1; Ga. L. 1982, p. 3, § 33; Ga. L. 1983, p. 1595, § 1; Ga. L. 1984, p. 1284, § 2.
Editor’s notes.
Ga. L. 1983, p. 1595, § 5 not codified by the General Assembly, provided that that Act would apply to all tax years beginning on or after January 1, 1984.
Law reviews.
For article surveying developments in Georgia insurance law from mid-1980 through mid-1981, see 33 Mercer L. Rev. 143 (1981).
Structure Georgia Code
§ 33-8-1. Fees and Charges Generally
§ 33-8-2. Fees and Taxes Imposed Upon Representatives of Insurers of Other States
§ 33-8-3. License Fees of Insurance Companies Generally
§ 33-8-4.2. Assignment, Carryover, and Liability Regarding Tax Credits
§ 33-8-5. Abatement or Reduction of Tax on Insurance Premiums
§ 33-8-6. Time of Payment of Tax on Insurance Premiums; Filing of Returns; Penalties
§ 33-8-7. Deduction From Taxes of Retaliatory Taxes Paid Other States
§ 33-8-8.1. County and Municipal Corporation Taxes on Life Insurance Companies
§ 33-8-8.2. County and Municipal Corporation Taxes on Other Than Life Insurance Companies
§ 33-8-8.4. Inactive Municipalities
§ 33-8-8.5. Distribution of Reimbursement of Illegally Assessed Tax by Insurance Companies
§ 33-8-8.6. Nonprotested Premium Taxes
§ 33-8-9. Granting of Refunds and Credits by Commissioner
§ 33-8-11. Issuance of Execution Against Persons Delinquent in Payment of Fees or Taxes
§ 33-8-12. Waiver of Penalties and Interest
§ 33-8-13. Exemption of Certain Insurance Companies From Taxes