Effective January 1, 2017, the license fee for the tax provided for in § 111.06 shall be due and payable annually in advance and the license year shall be as provided in KRS 243.090. Any license granted or issued after the annual renewal date shall be pro-rated for the unexpired months of the year. Any license granted for less than a full year due to a change in the license year per KRS 243.090 shall be pro-rated.
(Ord. 125, passed 4-21-1959; Ord. 10-1960, passed 5-17-1960; Ord. 23-2005, passed 9-6-2005; Ord. 5-2013, passed 6-6-2013; Ord. 20-2013, passed 11-5-2013; Ord. 20-2016, passed 9-20-2016)