§ 2-4-37. Deadline for payment of tax and administration fee.  


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  • The business and occupation taxes and administrative fees authorized by this article shall be due and payable annually on January 1, and shall be delinquent if not paid by April 1. In the event any person, firm, or corporation commences business after January 1 in any year, the tax and fee for that year shall be due and payable on the date of the commencement of the business, and shall be delinquent if not paid within ninety (90) days thereafter.

(Ord. No. 95-03, 5-1-95; Ord. No. 96-01, § 3, 1-16-96)