§ 3-29. When due and payable; prorating.

All occupational taxes levied under the provisions of this article shall expire on June 30 of each year. The amount of any occupation tax levied shall be computed pro rata on the months remaining in the year ending June 30. Such taxes paid on or before the 15th day of any month shall be on the basis of the first day of the month, and such taxes paid after the 15th day of any month shall be on the basis of the first day of the next succeeding month.

(Code 1966, § 2-5; Code 1982, § 3-29; Ord. No. 1570, § 2, 7-21-1975; Ord. No. 3413, § 1, 8-20-2018 )