Each bank or trust company, as of January 1 of each year, shall prepare and file with the Commissioner of the Revenue, on or before March 1, a return and duplicate which shall set forth the tax on net capital as computed under this chapter. Every bank and trust company, on or before June 1 of each year, shall pay into the office of the Treasurer all taxes assessed pursuant to this chapter.
(Ord. 80-05. Passed 6-2-80.)