(A) Except when a tax is based on gross receipts, if a business is begun after January 31, but before July 1, the tax shall be one-half of the amount otherwise due.
(B) Except when a tax is based on gross receipts, a person engaged in a business which is seasonal in nature is liable for one-half of the amount of tax otherwise due.
(1988 Code, § 110.06) (Ord. passed - -)