Sec. 19-29. Discount for timely advance annual payment of taxes.

   (a)   A five (5) percent discount shall be given taxpayers paying occupational and liquor license taxes for categories enumerated in sections 19-41 and 19-43 of this Code, for the timely advance annual payment of these taxes.

   (b)   Payment is timely when received by the finance department prior to the twenty- first day of any calendar quarter.

   (c)   The provisions of this section will not apply to taxpayers claiming the exemption authorized pursuant to section 19-22.

(Ord. No. 7885, § 2, 8-3-92)