§ 34.66 AMOUNT UPON WHICH TAX LEVIED; EXCLUSIONS.

   (A)   The amount of deposits upon which the tax is levied shall be determined from the summary of deposits report filed by the respective bank with the Federal Deposit Insurance Corporation as of June 30 of each year.

   (B)   In determining the amount of deposits upon which the tax is levied, there shall be excluded therefrom deposits of:

      (1)   The United States government;

      (2)   States and political subdivisions;

      (3)   Financial institutions;

      (4)   Public libraries;

      (5)   Educational institutions;

      (6)   Religious and charitable institutions; and

      (7)   Certified and officer’s checks.

(2008 Code, § 3.20.020)