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Zebulon, NC Code of Ordinances
ZEBULON, NORTH CAROLINA CODE OF ORDINANCES
TOWN OFFICIALS
CHARTER
TITLE I: GENERAL PROVISIONS
TITLE III: ADMINISTRATION
TITLE V: PUBLIC WORKS
TITLE VII: TRAFFIC CODE
TITLE IX: GENERAL REGULATIONS
TITLE XI: BUSINESS REGULATIONS
TITLE XIII: GENERAL OFFENSES
TITLE XV: LAND USAGE
TABLE OF SPECIAL ORDINANCES
PARALLEL REFERENCES
Zebulon, NC Unified Development Ordinance
UNIFIED DEVELOPMENT ORDINANCE
§ 110.07 PRORATION OF TAX; SEASONAL BUSINESSES.
   (A)   If a business is begun on or after January 1 but before July 1, the tax shall be one-half of the amount otherwise due.
   (B)   A person engaged in a business which is seasonal in nature is liable for one-half of the amount of tax otherwise due.
(1985 Code, § 110.06) (Ord. 2008-61, passed 6-11-2008)

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