§ 12-28. Due date; delinquency.  


Latest version.
  • The amount of the occupation tax shall be payable to the city, at the office of the city clerk, January 1 of each year and delinquent if not paid on or before January 31 of each year.

(Code 2004, § 58-151; Ord. of 12-8-1994, § XI; Ord. of 12-13-2012)