§ 14-6. Duration, payment and proration of business tax and receipts.

(a)

A local business tax receipt issued by the city shall be for one (1) year expiring on September 30 of each year, regardless of the date application is made. No receipt shall be issued for a period of more than one (1) year.

(b)

Payment of a business tax may be made to the city beginning July 1 of each year, with all business taxes to be paid on or before September 30 of each year. If September 30 falls on a weekend or holiday, the tax is due and payable on or before the first working day following September 30.

(c)

For each receipt issued between October 1 and April 1, the full tax for one (1) year shall be paid, except as provided in this article. For each receipt issued between April 1 and July 1, one-half (½) of the full tax for one (1) year shall be paid, except as provided in this article. For each receipt due between July 1 and September 30, one-fourth (¼) of the full amount of tax for one (1) year shall be paid, except as provided in this article.

(d)

Upon payment of the tax, the city shall issue to the person paying the tax a receipt, signed by the city, which receipt shall expire at the end of the period for which such receipt is issued as specified in this section. The fact that the taxpayer has not received a bill or notice from the city that a business tax is due shall not be a defense in any prosecution for a violation of this article.

(Ord. No. 2014-06, § 2, 1-7-14)