Title 08 Taxation and Revenue
Chapter 08.10 Utilities, Franchise Taxes
Section 08.10.060 Commencement of Business During the Tax Year
Whenever a taxpayer commences any business activity during the tax year upon which a tax is imposed under the provisions of this chapter, the taxpayer’s return and tax are based upon that portion of the tax year during which the taxpayer is engaged in business activity.
Date Passed: Monday, May 7, 2007
Effective Date: Wednesday, June 20, 2007
Recodification ORD C34025 Section 1
