§ 115.37 TAX TO BE PAID ANNUALLY; WHEN TAX FOR ONE-HALF YEAR TO BE PAID.

   Unless otherwise provided, for each local business tax receipt obtained between October 1 and April 1, the full tax for one year shall be paid, and for each local business tax receipt obtained from April 1 to September 30, one-half the full tax for one year shall be paid.

('69 Code, § 11-7) (Ord. 171, passed 11-13-67; Am. Ord. 1576, passed 4-18-07)