No business tax receipt shall be issued hereunder for more than one year. Except for a business tax receipt issued for a half year, a day, month, or quarter, as the case may be, the term of the business tax receipt shall begin on October 1 of each year and expire on September 30 of the following year. For each receipt, except for a receipt issued for a half year, a day, month, or quarter, obtained between October 1 and April 1, the full tax for one year shall be paid. If any occupation, business, or profession, except that for which a daily, monthly, or quarterly receipt is required to be paid, shall not have been engaged in prior to April 1 for any year, a receipt expiring on September 30 following may be issued on payment of one-half of the full tax for one year.
(Ord. 12, passed 5-28-74; Am. Ord. 1221, passed 10-19-06)