§ 14.07. Term of receipt; half-year receipt.

Latest version.

(a)

All business taxes imposed by this chapter shall be due and payable on the first day of October of each year.

(b)

Provided however, that on and after April 1 of each year, a one-half-year receipt may be issued upon the collection of a business tax in the amount of one-half (½) of the annual business tax.

(Code 1970, § 14-5; Ord. No. 2007-10, § 2, 5-21-2007)

                    
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