§ 12-40. Payment of occupation tax by newly established businesses.

Latest version.

In the case of a business subject to occupation tax for a calendar year, which was not conducted for any period of time in the unincorporated portion of the county in the preceding year, the owner, proprietor, manager, or executive officer of the business liable for occupation tax shall estimate the number of employees from commencing date to the end of the year. Any business commencing business after July 1 will only be required to pay one-half of the tax, but will pay all of the administrative fee.

(Code 2005, § 18-49; Ord. of 4-19-2004, § 20)

                    
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