§ 110.19  PRORATION OF TAX; SEASONAL BUSINESSES.
   (A)   Except when a tax is based on gross receipts, if a business is begun after January 31 but before July 1, the tax shall be one-half of the amount otherwise due.
   (B)   Except when a tax is based on gross receipts, a person engaged in a business which is seasonal in nature is liable for one-half of the amount of tax otherwise due.
('75 Code, § 10.6) (Ord. 77-09, passed 6-13-77)