§ 70.10 LICENSE YEAR; TAX NOT PRORATED FOR LESS THAN YEAR.
   The annual license tax imposed by this chapter shall be for each calendar year beginning with January first and terminating at midnight on the next succeeding December 31; and the license tax imposed by this subchapter shall not be prorated for any period less than 1 whole year.
(Prior Code, § 11-12) (Ord. passed 12-30-1980)