§ 110.19. Period of license; due date.

(A)

Annual licenses. Unless the section of this article levying the privilege license tax applicable to a particular business provides otherwise, a license issued pursuant to this article is good for the 12-month period beginning July 1 and ending June 30. The tax is due on July 1 of each year.

(B)

Licenses for periods shorter than one year. If the section of this article levying the privilege license tax applicable to a particular business so provides, a license may be issued for a period of one day, one week or some comparable period on less than a full calendar year.

(C)

Payment of tax required to conduct business; term of license. A person may not commence a business conducted within the town and taxed under such a provision until the privilege license tax due is paid and may not continue such a business beyond the period for which the license is issued.

(1992 Code, § 11-30; Ord. passed 6-28-1984)