§ 11-16. Abatement or refund of tax; adjustment for new businesses.

Latest version.

(a)

No license tax provided for in this chapter shall be abated nor any refund of any part thereof be made, in any case where the licensee discontinues his business before the end of the period for which such license was issued.

(b)

A new business over-estimating/under-estimating the first half year's gross sales receipts, resulting in an over-payment or an underpayment, will be given an adjustment to their subsequent year's license.

(Ord. No. 2001-10, § 1, 2-6-01)

                    
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