§ 111.18  PRORATION OF TAX.
   If a business is begun after November 30 and before May 1, the amount of tax due is half the amount otherwise due. If a business is seasonal in nature and if the amount of tax is not based on gross receipts, the amount of tax due is half the amount otherwise due.
(Ord. O-2012-51, eff. 4-12-2012)