§ 110.04 LICENSE; DUE DATE.
   A)   Unless otherwise provided in the schedule of taxes in § 110.02, each beer and wine privilege license issued is an annual license for the period from May 1 to April 30.
   (B)   The beer and wine privilege license tax is due by May 1 of each year. If, however, a person begins a business after July 1, the tax for that year must be paid before the business is begun.
(OC, § 2-4-14) (Am. Ord. 2018-12, passed 8-14-18)