5.12.080 Tax due and payable when.
A. All annual license taxes under the provisions of this chapter shall be due and payable to the town in advance on the first day of July of each year and shall be delinquent at five p.m. on July 31st of that year; provided, however, that during Fiscal Year 2000-2001 for persons who become subject to this chapter for the first time during the license tax year after July 31, 2000, but prior to June 30, 2001, the license tax shall be due and payable immediately on the day such person becomes subject to this chapter in a prorated amount as set out below and the license shall remain valid until June 30, 2001, whereupon it shall be renewable. The amount of tax due shall be prorated for persons becoming subject on:
1. Any day of August, the tax shall be 11/12ths of the tax designated in Section 5.12.160.
2. Any day of September, the tax shall be 10/12ths of the tax designated in Section 5.12.160.
3. Any day of October, the tax shall be 9/12ths of the tax designated in Section 5.12.160.
4. Any day of November, the tax shall be 8/12ths of the tax designated in Section 5.12.160.
5. Any day of December, the tax shall be 7/12ths of the tax designated in Section 5.12.160.
6. Any day of January, the tax shall be 6/12ths of the tax designated in Section 5.12.160.
7. Any day of February, the tax shall be 5/12ths of the tax designated in Section 5.12.160.
8. Any day of March, the tax shall be 4/12ths of the tax designated in Section 5.12.160.
9. Any day of April, the tax shall be 3/12ths of the tax designated in Section 5.12.160.
10. Any day of May, the tax shall be 2/12ths of the tax designated in Section 5.12.160.
11. Any day of June, the tax shall be 1/12th of the tax designated in Section 5.12.160.
B. For years beginning on and after July 1, 2001, all annual license taxes under the provisions of this chapter shall be due and payable to the town on the first day of July and shall be delinquent at five p.m. on July 31st of that year; provided, however, that for persons who become subject to this chapter for the first time during the license tax year (after July 31st but prior to and including December 31st), the full license tax shall be due and payable immediately on the day such person becomes subject to this chapter and the license shall remain valid for a period ending on June 30th, whereupon it shall be renewable.
C. For persons who become subject to this chapter for the first time during the final six months of the license tax year (from and after January 1st and prior to June 30th), one-half of the license tax shall be due and payable immediately on the day such person becomes subject to this chapter and the license shall remain valid until the period ending on June 30th, whereupon it shall be renewable. (Ord. 516 § 1, 2000; Ord. 409 § 7 (part), 1985)