§ 22-85. Newly established businesses.

In the case of a business subject to occupation tax for a calendar year, which was not conducted for any period of time in the corporate limits of the city in the preceding year, the owner, proprietor, manager, or executive officer of the business liable for occupation tax shall estimate the number of employees from the commencing date to the end of the calendar year and such tax shall be paid on the basis of that estimate prior to commencing business. Where a taxpayer fails to make such payment prior to commencing business, a penalty will be imposed in the amount of $100.00.

(Code 1979, § 36-22.0)