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A. Unless otherwise specifically provided, all annual business taxes, under the provisions of this chapter shall be due and payable in advance on the first day of July of each year; provided, that business taxes covering new operations, commenced after the first day of July, may be prorated for the balance of the business period.

B. Annual business taxes for new operations commenced other than on July 1 of any year shall be prorated as follows: one-twelfth of the appropriate annual rate, as set forth in Section 5.02.240 or 5.02.260, for any full month or portion thereof, remaining in the city’s fiscal year. In all cases, the minimum business tax paid shall be twenty-five dollars. (Ord. 3371 § 1, 1991)