§ 20-52. Term; proration of fees.

All business tax receipts required by this article shall be sold by the town beginning August 1 of each year, are due and payable on or before September 30 of each year, and expire on September 30 of the succeeding year. If September 30 falls on a weekend or holiday, the tax is due and payable on or before the first working day following September 30. No tax receipt shall be issued for more than one year. For each business tax due between October 1 and April 1, the full tax for one year shall be paid, except as hereinafter provided. For each tax due between April 1 and July 1, one-half of the full tax for one year shall be paid, except as hereinafter provided. For each tax due between July 1 and September 30, one-fourth of the full amount of tax for one year shall be paid, except as hereinafter provided. Upon payment of such tax, the town clerk shall issue to the person paying the same a business tax receipt, signed by such town clerk, which receipt shall expire at the end of the period for which such receipt is issued as herein specified.

(Code 1978, § 9-6; Ord. No. XXIX, art. 5, 1-5-1973; Ord. No. 63, § 1(9-6), 9-16-1987)

State law reference

Dates due and delinquent, authority to issue partial year tax receipt, F.S. § 205.053(1).