§ 18-44. Proration of fee.
Latest version.
When any person or business commences business on or after July 1 in any year, the occupation tax authorized hereby shall be levied at the customary rate on the gross receipts of the business or practitioner from the commencement of the business, but the attendant administrative fee shall not be reduced.
(Res. No. 06-0467, Exh. A, 5-3-06)