Skip to main content
Loading…
This section is included in your selections.

Each business shall, for purposes of paying the business tax, be categorized by the tax collector as conducting business under one of the following:

A. Calendar Year Period. Calendar year period shall commence on January 1 and end on December 31.

B. Transient Period. Transient period shall begin on the date of issuance of the business certificate and shall expire one hundred twenty days thereafter.

C. Daily Period. Daily period shall begin at 12:01 a.m. and expire at 11:59 p.m. on the calendar date of issuance of the business certificate.

(Ord. 1921 NCS §2 (part), 1993.)