(A) Annual licenses. Unless the section of this chapter levying the privilege license tax applicable to a particular business provides otherwise, a license issued pursuant to this chapter is good for the 12-month period beginning July 1 and ending June 30. The tax is due on 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.
(B) Licenses for periods shorter than one year. If the section of this chapter levying the privilege 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 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 such a business beyond the period for which the license is issued.
(1992 Code, § 110.17) (Ord. passed 5-13-1982)