§ 10-12.1. Business within an annexed area.  


Latest version.
  • In the event the town limits shall be extended to include any business, trade or profession that was outside the town limits on July 1 of any license tax year, such business, trade or profession shall become liable for the payment of privilege license taxes upon the date of its annexation into the corporate limits. All the licenses provided for shall date from the 1st day of July of each and every year and shall expire on the 30th day of June of each year; provided, that where the license is issued after January 1, then the licensee shall be required to pay one-half (½) the tax prescribed, except where otherwise specifically provided for.

(Ord. No. 2001-04-09/O-5, § I)