(A) 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 April 1 and ending March 31. The tax is due on April 1 of each year.
(B) However, if a person begins a business after April 1 of a year, the tax for that year is due before the business is begun, and is prorated.
(Ord. O-95-6, passed 12-11-1995)