(A) Unless otherwise provided in § 110.17 of this chapter, a license issued pursuant to this chapter is valid for that 12-month period, beginning July 1 and ending June 30. The tax is due July 1 of each year. However, if a person begins business after July 1 in any year, the tax for that year is due before the business is begun.
(B) If, pursuant to § 110.17 of this chapter, a license is issued for a period of one day, one week or some comparable period of less than a full license year, the licensee may not continue the business beyond the period for which the license is issued. The tax on such a business is due not later than the day prior to commencement of the business.
(C) If, for any reason, a licensee discontinues his or her business during a license year, he or she is not entitled to a refund.
(Prior Code, § 8-8)