§ 70-131. Levied.

In accordance with O.C.G.A. § 33-8-8.2, there is hereby levied for the year 1984, and for each year thereafter, an annual tax upon each insurer doing insurance business within the unincorporated area of the county, in an amount equal to 2.5 percent of the gross direct premiums received during the calendar year on all insurance, other than life insurance, as defined in O.C.G.A. § 33-3-5(2), (3), (4) and (5). Gross direct premiums shall mean gross direct premiums as used in O.C.G.A. § 33-8-8.2(a).