Contra Costa County |
Ordinance Code |
Title 6. REVENUE AND FINANCE |
Division 64. TAXES |
Chapter 64-14. BUSINESS LICENSE TAX |
§ 64-14.412. Annual license.
(a)
All licenses issued, except daily licenses, and the first license issued to a new business, shall be issued and due for renewal effective July 1st and shall expire on the subsequent June 30th.
(b)
New businesses shall have fees prorated to the beginning of the quarter in which the business is established and the license will expire June 30th.
(c)
All daily licenses are due in advance no later than the day prior to the start of the business activity for which the license is necessary.
(Ord. 91-35 § 1).
Article 64-14.6. License Procedures