§ 110.06 WHEN TAX DUE.
   (A)   (1)   The license taxes levied by this subchapter are levied as of July 1 for the fiscal year and ending on June 30.
      (2)   In the case of any business which is begun after July 1, the tax shall be due and payable before the business is begun.
   (B)   (1)   To avoid any late charge penalties, all privilege license fees are due and payable to the city by July 1 of each year.
      (2)   In the event a business begins operation after July 1 of a year, the privilege license fee for that year is due before the business is begun.
(Ord. 08-07, passed 4-29-2008)