(A) Annual licenses. Unless the section of this chapter levying the privilege license tax applicable to a particular business provides otherwise, a license issued pursuant to this chapter is good for the 12-month period beginning July 1 and ending June 30. The tax is due July 1 of each year. However, if a person begins a business after July 1, the taxes for that year are due before the business is begun.
(B) Licenses for periods shorter than 1 year. If the section of this chapter levying the privilege license tax applicable to a particular business so provides, a license may be issued for a period of 1 day, 1 week, or some comparable period of less than a full license year. A person may not commence a business conducted within the town and taxed under such a provision until the privilege license tax due is paid, and may not continue the business beyond the period for which the license is issued.
(Ord. O-98-6, passed 6-8-1998)