Pine Bluff |
Code of Ordinances |
Chapter 13. LICENSES, TAXATION AND MISCELLANEOUS BUSINESS REGULATIONS |
Article III. PRIVILEGE TAX |
§ 13-82. Refund of tax.
Latest version.
(a)
A refund not to exceed one-half of the annual license fee may be made if a business is closed or sold during the first six (6) months of the business year. No refund will be made after six (6) months' operation.
(b)
No occupation tax refund shall be made except upon the written approval of the city collector.
(Code 1967, § 20-12)