§ 10-105. Filing of return.

Pursuant to O.C.G.A. § 48-6-93(c), each depository financial institution subject to this tax shall file a return of its gross receipts with the board of commissioners of the county on March 1 of the year following the year in which such gross receipts are measured. Said return shall be in the manner and in the form prescribed by the commissioner of the department of revenue based on the allocation method set forth in O.C.G.A. § 48-6-93(d). The board of commissioners of the county shall assess and collect the tax levied pursuant to this article based upon the information provided in said return.

(Res. of 12-8-1983, § 3)