§ 86-92. Payment of occupational tax by newly established businesses.

Latest version.

In the case of a business subject to an occupational tax for a calendar year, which was not conducted for any period of time in the corporate limits of the city in the preceding year, the owner, proprietor, manager or executive officer of the business liable for occupational tax shall estimate the Gross Receipts from the commencing date to the end of the calendar year and such tax shall be paid at the time of registration pursuant to this article.

(Ord. of 8-25-2014, § 1(Att.))

                    
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