§ 16-21. Proration of tax  


Latest version.
  • Except when a tax is based on gross receipts, if a business is begun after December 31st but before June 1st, the tax shall be one-half of the amount otherwise due.

(Ord. of 12-20-83, § 6)

refstatelaw

Similar provisions, G.S. § 105-33(c).