§ 32-1-5. License; quarterly payment of tax; minimum term; year.

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The annual license tax provided for in this Article may be paid in quarterly installments. No license shall be granted under this Article for a period of less than three (3) months. The license year shall be from January 1 to December 31. Applicants who fail to renew a license by January 31 of each year shall pay a penalty of ten percent (10%) of the license tax or Two Dollars ($2.00) whichever is greater, before a license is issued.

(1954 Code, vol. 1, § 14-5; 12-10-69; 1961 Code, § 27-5.)

(1954 Code, vol. 1, § 14-5; 12-10-69; 1961 Code, § 27-5.)

                    
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