Business Tax Receipts and Certificates of Use and Occupancy shall be sold by the city beginning August 1st of each year and are due and payable on or before September 30th of each year and expire on September 30th of the succeeding year; upon transfer to a new owner; or following approval of a Business Tax Receipts and Certificate of Use and Occupancy applications for a new or relocating business.
(Ord. No. 95-22, § 2, 7-5-95; Ord. No. 06-096, § 2, 1-2-07; Ord. No. 12-012, § 2, 7-3-12; Ord. No. 14-018, § 2, 9-3-14)