§ 110.08 TERM OF TAXES AND LICENSES.
   (A)   All taxes and licenses provided for and fixed in this chapter shall be for 12 months, unless otherwise specified.
   (B)   The license tax for any business for which a license is applied for and issued after January of any fiscal year shall be, for that fiscal year, one-half of the annual rate.
(1997 Code, § 110.08)