§ 7-34. Expiration date; half year local business tax receipts; renewals, delinquent payment.

(a)

All local business tax receipts issued under this article shall expire on the thirtieth day of September of each year. No local business tax receipt shall be issued for more than one (1) year. For each local business tax receipt obtained between October first and March thirtieth, the full tax for one (1) year shall be paid except as herein otherwise provided, and for each new local business tax receipt obtained from April first to September thirtieth, one-half (½) of the full tax for one (1) year shall be paid, except as herein otherwise provided.

(b)

All local business taxes are due and payable on or before September thirtieth of each year. In the event that September thirtieth falls on a weekend or holiday, the tax shall be due and payable on or before the first working day following September thirtieth.

(Code 1972, § 11-2; Ord. No. 76-J, § 2(11-2), 7-5-90; Ord. No. 76-97-A, § 1, 6-25-97; Ord. No. 76-07-A, § 21, 9-11-07; Ord. No. 76-14-A, § 3, 6-24-14)

State law reference

Similar provisions, F.S. § 205.053.