(A) Each license issued under this chapter shall commence on January 1 and shall terminate on December 31 next following the date of issuance.
(B) License fees shall not be prorated except in the following instances:
(1) Where the license is obtained after July 1 of any license year, the fee shall be reduced in proportion to the number of full calendar months that have expired in the license term.
(2) Where the license is returned by the license holder upon the permanent closing of the business, and not upon the sale or transfer of the business or assets thereof, the fee paid shall be returned in proportion to the number of full calendar months which have not expired in the license term.
(C) Each permit issued under this chapter shall commence and terminate on the dates identified in the permit. Permit fees shall not be prorated.
(Ord. 2023-05, passed 8-8-2023)