§ 19-113. When due and payable; duration.  


Latest version.
  • (a) All local business tax receipts shall be sold by the city beginning August 1 of each year and shall be due and payable on or before September 30 of each year, unless September 30 falls on a Saturday, Sunday or legal holiday in which event the tax shall be due on or before the first working day following September 30, and shall expire on September 30 of the succeeding year.

    (b) No receipts shall be issued for more than one (1) year.

(Ord. No. 2006-47, § 2, 12-5-06)