§ 111.19. Term; Proration of tax.  


Latest version.
  • A business tax receipt is not valid for more than one year and all such tax receipts expire on September 30 of each year, except as otherwise provided by law. For each tax receipt obtained between October 1 and April 1, the full tax for one year shall be paid; and for each tax receipt obtained from April 1 to September 30, one-half of the full tax for one year shall be paid.

(Ord. 03-72, passed 5-12-03; Am. Ord. 06-139, § 1, passed 1-8-07)