§ 2-4-38. Persons commencing business after January 1.

Latest version.

When any person, firm, or corporation commences business after January 1 in any year, the business or occupation tax for the remaining portion of the year shall be calculated at the rate provided by section 2-4-34 of this article from the date of commencement of the business; however, the administrative fee imposed pursuant to this article shall not be reduced.

(Ord. No. 95-03, 5-1-95; Ord. No. 96-01, § 8, 1-16-96)

                    
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