(A) Annual licenses. Unless the § 30.053 provides otherwise, a license issued in accordance with this subchapter is good for the 12-month period beginning July 1 and ending June 30. The tax is due on July 1 of each year. However, if a person begins a business after July 1 of a year, the tax for that year is due before the business is begun.
(B) Licenses for periods shorter that one year. If § 30.053 so provides, a license may be issued for a period of one day, one week, or some comparable period of less than a full license year. A person may not commence a business conducted within the city and taxed under such a provision until the privilege license tax is paid and may not continue such a business beyond the period for which the license is issued.
(Ord. -, passed 6-15-2004) Penalty, see § 30.999