§ 30.025 PRORATION OF TAX.
   If a business is begun after January 31 and before July 1, the amount of tax due is half the amount otherwise due. If a business is seasonal in nature and if the amount of tax is not based on gross receipts, the amount of tax due is half the amount otherwise due.
(Ord. -, passed 6-15-2004) Penalty, see § 30.999