§ 34-46. Due date and proration of tax.

Latest version.

The tax imposed by this article is due and payable on January 1 of each year, unless a different date is specified herein, except in the case of a newly established business. If a business is newly established within the city after January 1 of any year, the amount of the tax is determined by dividing the annual tax by four and multiplying the figure so obtained by the number of quarters or fractions of quarters remaining until the next January 1.

(Code 1988, § 34-36; Ord. No. 65072, § 21, 10-23-1986)

                    
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