§ 110.06 PERIOD OF LICENSE; DUE DATE.
   (A)   Annual licenses. Unless the section of this chapter levying the privilege license tax applicable to a particular business provides otherwise, a license issued in accordance with this chapter is good for the 12-month period beginning July 1 and ending June 30. The tax is due July 1 of each year. However, if a person begins a business after July 1 of a year, the tax for that year is due before the business is begun.
(2003 Code, § 15-105.1)
   (B)   Licenses for periods shorter than one year. If the section of this chapter levying the privileges license tax applicable to a 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 license year. A person may not commence a business conducted within the town and taxes under such a provision until the privilege license tax is paid and may not continue such a business beyond the period for which the license is issued. For the purposes of this section, the opening of a place of business, or offering to sell, followed by a single sale or the doing of any act or thing in furtherance of the business; and each day that person shall engage in or carry on such business shall be constructed to be a separate offense.
(2003 Code, § 15-105.2)