§ 50-59. Renewal of license; issuance for part of year.

(a)

All occupational licenses shall be sold beginning September 1 of each year or when the person shall open for business. The license tax shall be due and payable on October 1 of each year. The license shall expire on September 30 of the succeeding year. If October 1 falls on a weekend or holiday, the tax shall be due and payable on or before the first working day following October 1.

(b)

No license shall be issued for a fractional part of a year, unless otherwise provided in this article, except that any license may be issued after April 1 to expire on the following September 30, upon the payment of half the license tax.

(Code 1963, § 9-3; Ord. No. 72-1, § 9-3, 10-11-1972)

State law reference

Similar provisions, F.S. §§ 205.043(1)(c), 205.053(1).