§ 15-30. Expiration date; half-year receipts.

All receipts issued under this article shall expire on the thirtieth day of September of each year. No receipt shall be issued for more than one (1) year. For each receipt obtained between October first and April first, the full tax for one (1) year shall be paid, except as herein otherwise provided, and for each receipt obtained from April first to September thirtieth, one-half (½) the full tax for one (1) year shall be paid, except as herein otherwise provided.

(Code 1953, § 23-2; Ord. No. C-1154, § 1, 8-2-55; Ord. No. C-06-41, § 2, 12-19-06 )

State law reference

Local business tax due dates and expiration dates, F.S. §§ 205.043(1)(c), 205.053(1).