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Swansboro, NC Code of Ordinances
TOWN OF SWANSBORO, NORTH CAROLINA CODE OF ORDINANCES
CHARTER
RELATED LOCAL LAWS
TITLE I: GENERAL PROVISIONS
TITLE III: ADMINISTRATION
TITLE V: PUBLIC WORKS
TITLE VII: TRAFFIC CODE
TITLE IX: GENERAL REGULATIONS
TITLE XI: BUSINESS REGULATIONS
TITLE XIII: GENERAL OFFENSES
TITLE XV: LAND USAGE
PARALLEL REFERENCES
§ 110.06 PRORATION OF TAX; SEASONAL BUSINESSES.
   (A)   If a business is begun after January 31 but before May 1, the tax shall be one-half of the amount of tax otherwise due.
   (B)   A person engaged in a business which is seasonal in nature is liable for one-half of the amount of tax otherwise due.
(OC, § 2-4-16) (Am. Ord. 2018-12, passed 8-14-18)

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