B. Coincident with the filing of the tax report, each insurer shall pay to the director for deposit, pursuant to sections 35-146 and 35-147, a tax on such net premiums at the following rates:

1. 1. For fire insurance:

   1. (a) On property located in a city or town certified by the office of the state fire marshal pursuant to section 9-951, subsection B, as procuring the services of a private fire company, .66 percent.
   2. (b) On all other property, 2.2 percent.
2. 2. For disability insurance, 2.0 percent.
3. 3. For health care service plans, the rates prescribed under sections 20-837, 20-1010 and 20-1060.

4. 4. For other insurance:

   1. (a) For premiums received in calendar year 2016, 1.95 percent.
   2. (b) For premiums received in calendar year 2017, 1.90 percent.
   3. (c) For premiums received in calendar year 2018, 1.85 percent.
   4. (d) For premiums received in calendar year 2019, 1.80 percent.
   5. (e) For premiums received in calendar year 2020, 1.75 percent.
   6. (f) For premiums received in calendar year 2021 and for each subsequent calendar year, 1.70 percent.

J. For the purposes of:

1. 1. Subsection B of this section, fire insurance is one hundred percent of fire lines, forty percent of commercial multiple peril nonliability lines, thirty-five percent of homeowners' multiple peril lines, twenty-five percent of farm owners' multiple peril lines and twenty percent of allied lines.
2. 2. Section 20-416, fire insurance is eighty-five percent of fire and allied lines.