The local business tax shall be prorated for any new business, occupation or profession which first opens or starts on or after April first and before October first of any year unless otherwise prohibited in this chapter. The local business tax for businesses, occupations or professions opening or starting April 1st through September 30th shall be 50% of the tax set forth in the local business tax schedule in this chapter.
(Ord. O-95-44, passed 7-26-95; Am. Ord. O-2007-07, passed 4-18-07)