The term “tax year” means the year commencing on January 1 of each calendar year and ending on December 31 of the same calendar year.
(Added by Ord. 26-04, File No. 031990, App. 2/19/2004; amended by Ord. 152-21, File No. 210828, App. 9/29/2021, Eff. 10/30/2021)