All corporations, companies and associations not incorporated under the laws of the state and which are engaged in the city in effecting or soliciting fire insurance shall pay to the City Treasurer, for the maintenance, use and benefit of the Fire Department of the city, 2% of the gross receipts received by the corporation, company or association in the city, on all premiums which have been received for any insurance affected or agreed to be issued in the city during the year, which shall end June 30 each year.
('74 Code, § 26-43) (Ord. 311, passed 12-30-37)