§ 13-80. Basis of tax; due date; exceptions.

Latest version.

The annual occupation tax shall be paid on the basis of a twelve-month period beginning either January 1 or July 1 of each year.
(1)

Officers of the corporation shall have the option of paying the annual tax in two (2) equal installments on January 1 and July 1, respectively, each year.

(2)

Businesses beginning on other than January 1 or July 1 must pay the tax in advance before opening business on a pro rata monthly basis.

(Code 1967, § 20-10)

                    
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