§ 114.05 TAX PAYABLE; PRORATING.
   (A)   All license taxes imposed under this subchapter shall be due and payable on or before the first day of November of each year.
   (B)   Licenses may be issued for any fractional portion of a license year of not less than a month (parts of a month shall be computed as a full month), the fractional year license to be computed when the same is on a monthly or part monthly basis at a cost of 1/12 of the yearly license tax for each remaining month or fraction thereof remaining in the license year, plus 10% of the sum as is computed to be due for a fractional year license. This 10% shall not be computed on or added to any full year license.
   (C)   There shall be imposed on every coin-in-the-slot-operated amusement device a privilege tax of $50 per year.
(1983 Code, § 4-20) (Ord. 2231, passed 10-6-1977; Am. Ord. 3147, passed 5-2-2006) Penalty, see § 10.99