Tax proration.
Pasadena Municipal Code § 5.10.110
in effect5.10.110 - Tax proration.
A. Unless otherwise provided, the first business license issued to any person under the provisions of the ordinance codified in Chapters 5.04 through 5. 16 shall be prorated from the 1st day of the quarter of the license year in which applied for to the end of the license year fixed for such classification. Thereafter, the license of such applicant shall be renewed on an annual basis.
B. Any tax collected under the ordinance codified in Chapters 5.04 through 5.16 shall be prorated and a partial refund made to the licensee if the business ceases for the remaining portion of the license year because of the acquisition for public use of the premises upon which the licensed business is conducted.
(Ord. 5071 § 1, 1972; Ord. 4747 § 3.13, 1966)
Source: City of Pasadena, California, Municipal Code and Charter (Municode Library, library.municode.com)URL: https://library.municode.com/ca/pasadena/codes/code_of_ordinances?nodeId=TIT5BULIRE_ARTIGE_CH5.10LIRE_5.10.110TAPRFetched: 11/8/2026