§ 110.05. PARTIAL YEAR RECEIPTS.

Latest version.

No local business tax receipt shall be issued for any fractional portion of the year, except that in the event that any person shall engage in or manage any business, profession or occupation mentioned in this Chapter on or after April 1, then the person shall be required to pay only one-half of the amount for any local business tax as is specified in this Chapter.

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

                    
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