(a) Generally. Unless provided otherwise in this Section 737.36
, the tax imposed by this article shall first accrue and apply respecting gross income received or receivable by a taxpayer on or after July 1, 2006.
(b) Public Utilities. Effective July 1, 2006, this article is intended to supercede and replace the ordinance passed and adopted January 21, 1992 imposing the City of Lewisburg's privilege tax on any person engaging or continuing within the City of Lewisburg in any public service or utility business. The municipal business and occupation tax imposed upon any person engaging or continuing within the City of Lewisburg in any public service or utility business shall continue to imposed in full force and effect before and after July 1, 2006, it being the intent of Council that the tax in substance shall not be considered to be revised or altered in any way except concerning the administration and procedure aspects.
(c) Contracting. The tax imposed by this article upon a person engaging or continuing within the municipality in the business of contracting under Section 737.09
shall apply only to gross income derived from contracts entered into after July 1, 2006.
(d) Transition Rules. The Treasurer may promulgate all needful rules concerning the imposition of the tax pursuant to this article concerning short fiscal and calendar periods.
(Ord. 172. Passed 3-21-06.)