§ 4-24. Payment.


Latest version.
  • All taxes levied herein shall be paid in advance for one (1) year unless such tax is collected for only a portion of the year. In such event the tax required shall cover the period of time from the date of the permit to midnight of the thirty-first of August next succeeding and only the proportionate part of the tax levied for such permit shall be collected. The fractional part of any month remaining shall be counted as one (1) month in calculating the tax that shall be due.

(Code 1960, §§ 13-19, 13-23)