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Proration of tax.

Charlotte City Code § 13-31
in effect
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Sec. 13-31. - Proration of tax. If a business is begun after December 31 and before July 1 the amount of tax due is half the amount otherwise due unless otherwise provided. (Code 1985, § 13-20; Ord. No. 8194, § 3, 12-19-2016; Ord. No. 8195, § 1, 12-21-2016)
Source: City of Charlotte, Code of Ordinances and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/nc/charlotte/codes/code_of_ordinances?nodeId=PTIICOOR_CH13LI_ARTIIBUOCLI_DIV1GE_S13-31PRTAFetched: 10/27/2026

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13-31 | Corpus