§ 82-146. Duration and proration of business tax; issuance of receipts.

All business tax receipts required by this article shall expire on September 30 of each year. No receipt shall be issued for more than one year. For each receipt issued between October 1 and April 1, the full tax for one year shall be paid, except as provided in this article. For each receipt issued between April 1 and July 1, one-half of the full tax for one year shall be paid, except as provided in this article. For each receipt due between July 1 and September 30, one-fourth of the full amount of tax for one year shall be paid, except as provided in this article. Upon payment of such tax, the business tax official shall issue to the person paying the tax a receipt, signed by such business tax official, which receipt shall expire at the end of the period for which such receipt is issued as specified in this section. The fact that the taxpayer has not received a bill or notice from the city that a business tax is due shall not be a defense in any prosecution for a violation of this article.

(Code 1979, § 18-25; Ord. No. 4006-06, § 1, 12-18-2006)