<div class="chunk-title">Sec. 14-21. - Proration of tax.</div>
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               If a business is begun after December 31 and before June 1, the amount of tax due
               is half the amount otherwise due. If a business is seasonal in nature and if the amount
               of tax is not based on gross receipts, the amount of tax due is half the amount otherwise
               due.
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               (Ord. of 4-19-1982, art. II, Â§ 6)
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