Except as provided in § 35.80, the tax imposed upon each insurance company with respect to any insurance policy which is not a life insurance policy shall be calculated on the basis of the premiums actually collected within each calendar quarter by reason of the issuance of such policies on risks located within the county and shall be of the specific percentages delineated below. The tax shall apply only to those classes of business which such insurance company is authorized to transact, less all premiums returned to policyholders. The present levy shall be based upon the following specific percentages of calendar quarter premiums actually collected with respect to the taxable policies below:
(A) Casualty: 4.9%;
(B) Automobile: 6.9%;
(C) Inland marine: 4.9%;
(D) Fire and allied perils: 4.9%;
(E) Health: none;
(F) Life: 6.9%;
(G) All other risks: 4.9%.
(Ord. 2020-01, passed 2-10-2020)