§ 11-31. Proration of tax.

Latest version.

Only one-half (½) of the license tax prescribed by this article shall be assessed and collected whenever any such tax first becomes assessable after September 30 and one-fourth (¼) after January 1 of a license tax year.

(Code 1974, § 10-49; Ord. of 6-20-95; Res. No. 15-12-2013, 12-17-13)

(Code 1974, § 10-49; Ord. of 6-20-95; Res. No. 15-12-2013, 12-17-13)

                    
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