§ 5.13. Licenses for newly established businesses.

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The first license for any newly established business which is subject to annual license tax based upon the average number of persons employed shall be ascertained and paid in the following manner:
After approval by the city clerk to issue such license, the applicant shall pay license tax prorated upon the basis of the calendar quarters or fraction thereof remaining in the current year. The applicant shall estimate the average number of employees for the remainder of the current license year, and use the schedule of license taxes in section 5.22 in determining the amount of license tax payable under this section.
After approval by the city clerk, the first license tax for any newly established business, which is not subject to annual license tax based upon the average number of employees, shall pay license tax prorated upon the basis of the calendar quarters or fraction thereof remaining in the current year. (Ord. No. 802, § 20; Ord. No. 868, § 20; Ord. No. 871; Ord. No. 1055, § 2, Exh. A.)

                    
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