§ 10-90. Payment of occupation tax by newly established businesses.

(a)

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 corporate limits of the city 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 calendar year and such tax shall be fully paid.

(b)

All new businesses which commence after July 1, of the calendar year shall pay fifty (50) percent of the established rate that year.

(Ord. No. 43-94, 10-27-94; Ord. No. 49-95, 12-6-95)