§ 72.04  TAX AND REGISTRATION YEAR.
   The annual license tax imposed by this chapter shall be for each registration year beginning with January 1 and terminating at midnight on the next succeeding December 31; and the license tax imposed by this chapter shall not be prorated for any period less than a registration year.
(1991 Code, § 72.04)  (Ord. passed 12-22-1953)