Unless otherwise specifically provided, all annual business taxes provided for in this chapter shall be due and payable in advance on January 1 each year and shall be deemed delinquent sixty (60) days following.
New businesses which pay business taxes in accordance with the provisions of Section 3-1.32 of this chapter and commence operations during the tax year shall pay a business tax for the remaining quarters or quarter of the year, whichever is greater.
The business tax for any annual business tax certificate issued in January, February, or March shall be 100 percent of such tax; for any business tax certificate issued in April, May, or June, seventy-five (75%) percent of such tax; in July, August, or September, fifty (50%) percent of such tax; and in October, November or December, twenty-five (25%) percent of such tax. However, no prorated gross receipts business tax shall be less than Ten and no/100ths ($10.00) Dollars.
Except as otherwise provided in this chapter, business taxes, other than annual, provided for in this chapter shall be due and payable as follows:
(a) Semiannual, on January 1 and July 1 of each year;
(b) Quarterly on January 1, April 1, July 1, and October 1 of each year;
(c) Monthly on the first day of each and every month;
(d) Weekly flat rate on Monday of each week in advance; and
(e) Daily flat rate each day in advance.
(§ 2, Ord. 176-NS, eff. December 4, 1970, as amended by § 1, Ord. 241-NS, eff. November 25, 1971)