§ 6-1.113. Proration.  


Latest version.
  • Except as otherwise provided herein no proration of any license tax due hereunder shall be made for any portion of the period for which a license is payable, except that in a case of a newly established business, the annual registration tax may be prorated for the number of months remaining in the year at the time of application for license. For the purpose of proration a fractional part of a month shall be considered as a full month.

(Added by Ord. 3266-C.S., § 1, effective 9-26-02)