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PRORATION OF TAX; SEASONAL BUSINESSES.

Raleigh City Code § 2-2018
in effect
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Sec. 2-2018. - PRORATION OF TAX; SEASONAL BUSINESSES. (a) Except when a tax is based on gross receipts, if a business is begun after January 1, but before May 31, the tax shall be one-half of the amount otherwise due. (b) Except when a tax is based on gross receipts, a person engaged in a business which is seasonal in nature is liable for one-half of the amount of tax otherwise due.
Source: City of Raleigh, North Carolina, City Code and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/nc/raleigh/codes/code_of_ordinances?nodeId=DIVIICOGEOR_PT2FI_CH2RETA_ARTBPRLITA_S2-2018PRTASEBUFetched: 11/1/2026

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2-2018 | Corpus