§ 16-47. Term of business tax receipt.

(a)

No business tax receipt issued under this article shall be issued for longer than one year. All business tax receipts shall expire on September 30, and business tax receipt fees shall be payable on or before October 1, unless otherwise specifically provided by this article; provided, however, that business tax receipts for the categories "Amusements—Transient" and "Seasonal—Special events" shall be valid for a maximum time period of ten successive days which must commence within seven days from the date of the issuance of the business tax receipt.

(b)

Half-year business tax receipts may be issued by the City under the provisions of this article for the period from April 1 to September 30, upon payment of one-half of the tax fixed as the amount of that license fee for one year. No quarter-year business tax receipts shall be issued.

(Ord. No. 00-43, § 17, 8-1-00; Ord. No. 01-17, § 2, 8-21-01)