(A) The fiscal year for all business taxes due shall begin October 1. No business tax shall be collected for more than one (1) year.
(B) For the business tax levied against any new business between April 1 and September 14 of any year, one-half (½) of the tax due for one (1) year shall be paid. Any new business subject to the levy of the business tax between September 15 and September 30 shall pay no business tax for that period.
('74 Code, §13-20) (Ord. 83-53, passed 9-15-83; Am. Ord. 95-38, passed 9-21-95; Am. Ord. 2000-19, passed 6-1-00; Am. Ord. 2006-136, passed 12-21-06)