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