§ 12-5. Period of license or registration; due date; annual license or registration.

Unless the section of this chapter levying the privilege license tax or imposing a registration fee applicable to a particular business provides otherwise, a license or registration issued pursuant to this chapter is good for the 12-month period beginning July 1 and ending June 30. The privilege license tax and business registration fee are due September 1 of each year. However, if a person begins a business after July 1 of a year, the registration fee and, if applicable, tax for that year, are each due before the business is begun.

(Ord. No. 15-07-025 , Pt. I, 7-1-2015; Ord. No. 16-07-018 , Pt. I, 7-6-2016)