(A) This subchapter shall be effective on July 1, 2005. All taxes and exemptions calculated on a taxable year beginning on a date other than July 1 shall be computed on a pro rata basis.
(B) The effective date of the reduction of the occupational license fee from 0.5% to 0.35% is January 1, 2007.
(Ord. KOC 220.17 (2006), passed 11-21-2006)