(A) Annual. Unless otherwise specified, the license issued pursuant to this subchapter is valid for the 12-month period beginning July 1 and ending June 30. The taxes are due and payable no later than July 1 of each year. However, if a person begins a business after July 1 of the year, the tax for that year shall be due and payable before the business is begun.
(B) Periods shorter than one year. If the section of this subchapter levying the privilege license tax applicable to the particular business so provides, a license may be issued for a period of one day, one week or some comparable period of less than a full year. A person may not commence a business conducted within the town, and taxed under such a provision until the privilege license tax due is paid, and may not continue the business beyond the period for which the license is issued.
(1995 Code, § 14-21) (Ord. passed 5-30-1995)