The license fee imposed upon each insurance company which issues any insurance policy which is not a life or health insurance policy shall be 10% of the premiums actually collected by such company within each calendar quarter by reason of the issuance of such policies on risks located within Campbell County, on those classes of business which such company is authorized to transact, less all premiums returned to policy holders. The fee shall include the premiums on new policies and contracts of insurance and on renewal business, as well as all other classes of premiums. Any license fee or tax imposed upon premium receipts shall not include premiums received for insuring employers against liability for personal injuries to their employees, or death caused thereby, under the provisions of the Workers' Compensation Act.
(Ord. O-14-90, passed 7-18-90; Am. Ord. O-03-04, passed 3-3-04)