(A) All business license fees shall be due and payable on July 1 and shall extend through the calendar year to the following June 31 of a particular year. The tax shall be computed upon a pro rata monthly basis based on the number of month remaining in that year’s tax period. However, no tax shall be paid for a period of less than three months.
(B) The rental license must be purchased each year on or before April 15 and will be valid through April 14 of the following year. The rental license will not be prorated.
(Ord. 2001-17, passed 1-10-2002; Am. Ord. 2011-6, passed 4-14-2011; Am. Ord. 2012-5, passed 3-8-2012; Am. Ord. 2014-10, passed 8-14-2014; Am. Ord. 2016-8, passed 11-10-2016)