When business taxes due and payable; half-year business taxes

The business taxes required by this article shall be due and payable on or before October first of each year and shall expire on September thirtieth of the succeeding year, unless otherwise provided herein, except a business that shall begin between April first and September thirtieth may pay a business tax for one-half of the amount provided, unless otherwise provided for herein.

(Ord. No. 89-245, § 2(37-105), 9-28-89; Ord. No. 96-146, § 2, 7-18-96)