§ 19-115. Fractional-year receipts.  


Latest version.
  • (a) Any person who is not liable for a business tax receipt pursuant to this article during the first half of the tax year (i.e., through April 30) may be issued a business tax receipt during the second half of the tax year (i.e., after May 1) upon payment of one-half the amount fixed as the price of such tax for one (1) year, which such business tax receipt shall expire on September 30 of the year of issuance in the same manner as an annual receipt.

    (b) Any person who is not liable for a business tax receipt during the first three (3) quarters of the tax year (i.e., through July 14) may be issued a receipt during the fourth quarter of the tax year (i.e., after July 15) upon payment of one-quarter of the amount fixed as the price of such business tax for one (1) year, which receipt shall expire on September 30 of the year of issuance in the same manner as an annual receipt.

(Ord. No. 2006-47, § 2, 12-5-06)