§ 25-56. When business tax payable; fractional business tax receipts.  


Latest version.
  • All tax receipts shall expire at midnight on September 30 of each year, except as otherwise provided by law. Except as may be otherwise provided by law, any person who was not liable for a tax receipt during the first half of the tax year may be issued a tax receipt during the second half of the tax year upon the payment of one-half (½) the amount fixed as the price of such tax receipt for one (1) year.

(Code 1965, § 7-55; Ord. No. 80-15, § 5, 9-15-80; Ord. No. 2006-24 , § 1, 12-19-06)

State law reference

Due date, etc., F.S. § 205.053.