(A) Annual licenses. Unless the section of this chapter levying the privilege license tax applicable to a particular business provides otherwise, a license issued in accordance with this chapter is good for the 12 month period beginning May 1 and ending April 30. The tax is due on May 1 of each year. However, if a person begins a business after May 1 of a year, the tax for that year is due before the business is begun.
(B) Licenses for periods shorter than one year. If the section of this chapter levying the privilege license tax applicable to a particular business so provides, a license may be issued for a period of one day, one week, or some comparable period of less than a full license year. A person may not commence a business conducted within the Town of Wiikesboro and taxed under such a provision until the privilege license tax due is paid and may not continue such a business beyond the period for which the license is issued.
(Ord. 2012-1, passed 4-2-2012)