§ 146-2. Gross premises tax on life insurers.

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There is levied an annual tax based solely upon gross direct premium upon each insurer writing life, accident and sickness insurance within the city in an amount equal to one percent of the gross direct premiums received during the calendar year in accordance with O.C.G.A. § 33-8-8.1. As used in this section, the term "gross direct premiums" means gross direct premiums as used in O.C.G.A. § 33-8-4. The premium tax levied by this section is in addition to the license fees imposed by chapter 30, article XIV of this Code.

(Code 1977, § 14-5181(d))

                    
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