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Whenever a business tax receipt is levied against any profession, trade, shop, or business classified herein, the business tax receipt shall be required to be paid to carry on the business, whether it is connected or operated in conjunction with any other business or not, unless a contrary intention appears. The business tax receipts levied against the various professions, trades, and businesses described in this chapter shall be for a yearly privilege, such year to coincide with the city’s fiscal year which is October 1 through September 30 unless the contrary appears.
('58 Code, § 22.14) (Ord. 487, passed - - ; Am. Ord. 487-A, passed - - ; Am. Ord. 72-47, passed 6-27-72; Am. Ord. 97-7, passed 10-8-9; Am. Ord. 2007-57, passed 7-10-076)