§ 118.01 IMPOSITION OF TAX.
   There is hereby imposed on all “financial institutions,” as defined in KRS 136.500(10) located within the corporate limits of the city, for the 1996 tax year and all subsequent years, a franchise tax at the rate of 0.025% on all deposits, as defined in KRS 136.575(2), maintained by such financial institutions.
(1992 Code, § 118.01) (Ord. 7-96, passed 7-16-1996)