Full local business tax.
For each local business tax receipt renewed and for each new local business tax receipt
issued between October 1 and March 31 of each year, the full amount of the local business
tax imposed by this article shall be paid.
(b)
Half local business tax.
For each local business tax receipt issued to a business commencing operation on or
after April 1 of each year, half the total amount of the local business tax hereby
imposed shall be paid.
