In the case of a newly established fixed place of business in the town, the tax may be prorated as follows.
(A) If application is made during the quarter beginning January 1, 100 percent of the tax shall be paid.
(B) If application is made during the quarter beginning April 1, 75 percent of the tax shall be paid.
(C) If application is made during the quarter beginning July 1, 50 percent of the tax shall be paid.
(D) If application is made during the quarter beginning October 1, 25 percent of the tax shall be paid.
(Prior Code, § 5.12.100) (Ord. 518, passed - -1983)