§ 12-17. Expiration date; half-year certificates of use and local business tax receipts.

All certificates of use and local business tax receipts issued under this article shall expire on the thirtieth day of September of each year. No certificate of use or local business tax receipt shall be issued for more than one (1) year. For each certificate of use or local business tax receipt obtained between October 1 and March 31, the full tax for one year shall be paid, except as herein otherwise provided, and for each new certificate of use or local business tax receipt obtained between April 1 and June 30, one-half (½) the full tax for one (1) year shall be paid, except as otherwise provided. For each new certificate of use and local business tax receipt application initiated between July 1 and September 30, one-fourth (¼) of the full tax for one (1) year shall be charged. Certificate of use and local business tax receipt applications processed after renewals for the following year are mailed will be combined into a single certificate of use and local business tax receipt comprising both the partial year and the full-year renewal for the following year.

(Ord. No. 78-122, § 2, 7-10-78; Ord. No. 99O-9-150, § 1, 9-27-99; Ord. No. 07O-04-121, § 1, 6-25-07)