§ 110.03. APPLICATION DATE; DATE LOCAL BUSINESS TAX DUE AND PAYABLE.

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Application for any local business tax receipt shall be made on or subsequent to August 1 of each year, and all local business taxes shall be deemed to be delinquent if not paid on or before September 30 of each year. In the event that September 30 falls on a weekend or a holiday, the tax shall be due and payable on or before the first working day following September 30.

(Ord. No. 63-06, § 1, passed 11/21/06)

                    
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