(A) Every insurance company subject to the license fees imposed by this chapter shall annually, by March 31, furnish the city a written breakdown of all collections in the preceding calendar year for the following categories of insurance:
(1) Casualty.
(2) Automobile.
(3) Inland marine.
(4) Fire and allied perils.
(5) Health.
(6) Life.
(B) This chapter clearly excludes and exempts taxes on the following:
(1) Premiums returned to policy owners.
(2) Premiums on policies not taken.
(3) Dividends paid or credited to policy owners.
(4) Premiums paid on property or risks owned by any federal, state, county or city government, or any agency thereof.
(5) Premiums paid on property or risks owned by any bona fide religious denomination or sect, or any nationally recognized charitable organization.
(6) Any and all bonds of a fiduciary, surety, and indemnity nature.
(Ord. 85-01, passed 11-4-84; Am. Ord. 85-01-A, passed 12-10-84; Am. Ord. 85-01-B, passed 4-2-85)