The effective date of the municipal gross receipts tax shall be either January 1, or July 1, whichever date occurs first after the expiration of three months from the date this subchapter is adopted, unless an election is held on the question of approving the subchapter, in which case the effective date shall be either January 1 or July 1, whichever date occurs first after the expiration of three months from the date when the results of the election are certified to be in favor of the subchapter’s adoption and the adopted subchapter is delivered or mailed to the Taxation and Revenue Department.
(Ord. 9, passed 8-19-1998; Am. Ord. 26, passed 3-3-1999; Am. Ord. 121, passed 8-19-2009)