Any corporation, company or association not incorporated under the laws of this state, which is engaged in the city in effecting fire insurance, shall pay the City Treasurer for the maintenance, use and benefit of the Fire Department a sum of money equal in amount to 2% per annum of the gross receipts received as premiums upon fire insurance policies by any and all agents of the corporation, company, or association, during the year ending on the first day of July in each year, for any insurance effected, or agreed to be effected on property located in the city, by or with the corporation, company or association during the year.
(1992 Code, § 35.092)