§ 17-129. Proration.

For each new business which starts between October 1 and March 31, the full amount of the business tax shall be paid, and for each business tax paid for a business which starts on or after April 1, one-half of the total amount of the business tax shall be paid. The business tax receipt shall expire on the next September 30 regardless of the date when the tax has been paid. This section does not apply to temporary business taxes, nor does it apply to business taxes indicated in the tax schedule where it states that a business tax is not to be issued for less than the full amount.

(Code 1973, § 26-85; Code 1992, § 17-117; Ord. No. 2068-F, § 7, 7-25-1991; Ord. No. 158-G, § 4, 7-7-1994; Ord. No. 246-G, § 7, 10-10-1996; Ord. No. 798-G, § 1, 12-14-2006)

State law reference

Proration of tax authorized, F.S. § 205.053.