§ 115.04  LICENSE YEAR; PRORATION OF TAX FOR HALF-YEAR.
   All taxes provided for and fixed in this chapter shall be for 12 months, unless otherwise specified, beginning July 1 and ending June 30, provided that where the license is issued after January 1, the licensee shall be required to pay one-half of the tax prescribed, except where otherwise specifically provided for.
(Ord. 12-12, passed 12-10-2012)