Unless otherwise provided, new licenses obtained between November first and September
thirtieth, will pay one-twelfth of the yearly fee for every month between the month
of issue and September inclusive of both the months in which the license is issued
and the month of September. Except that when new licenses are issued between September
first and September thirtieth, applicants are required to pay for the September fraction
of that year's license and the full fee of the license for the license year to begin
the following October first. When a person applies after receiving a civil citation
for opening a business without first obtaining a local business tax receipt, no fractional
fee license will be issued, regardless of the opening date. A full year's fee plus
penalties will be required. New application between May first and September first
will pay half of the yearly fee.
