§ 151.030 ANNUAL LOCAL BUSINESS TAX; PRORATION.
   An applicant for a new local business tax receipt made prior to April 1st, shall pay the full annual local business tax; if made after April 1st, shall pay one half the annual local business tax.
(‘72 Code, § 10-35) (Ord. O-66-22, passed - - ; Am. Ord. O-2007-07, passed 4-18-07)