Every flat rate license, except as otherwise specifically provided, for the unexpired portion of a license tax year shall be charged on a quarterly basis. In no case shall proration reduce the cost of the license below the minimum tax as prescribed by this subchapter.
(1997 Code, § 18-49) (Ord. passed 5-31-1983)
Statutory reference:
Proration of license taxes, see VA Code, § 58.1-3710