Due date and proration of BTR

(a)

Except as otherwise provided, BTR under this article shall be due and payable on September 30 of each year. If September 30 falls on a weekend or holiday, it shall be due on or before the first working day following September 30.

(b)

Unless otherwise provided, for each local business tax receipt obtained between October 1 and the succeeding March 31, the full tax for one year shall be paid. For each license obtained between April 1, and the succeeding September 30, one-half the full tax for one year shall be paid.

(Ord. No. 10303, § 1, 7-23-87; Code 1980, §§ 31-13, 31-14; Ord. No. 12885, § 1, 2-8-07; Ord. No. 13106, § 2, 10-8-09)

Editor's note— Ord. No. 13106, § 2, adopted Oct. 8, 2009, changed the title of § 31-38 from "Due date and proration of local business tax receipt" to "Due date and proration of BTR" The historical notation has been preserved for reference purposes.

State Law reference— Authority, F.S. § 205.053(1).