27-15-211 - License may be taken for part of year, when.
§ 27-15-211. License may be taken for part of year, when.
In the event a person engaged in business is liable for two or more annual privilege taxes, or has two or more annual privilege licenses, which licenses expire in different months desires to have all his privilege tax licenses expire on a common date, he may apply to the officer whose duty it is to collect the privilege tax at the time any annual privilege tax license expires and have issued a privilege tax license which will expire on the desired common date; and he shall pay for such privilege tax license at the pro rata annual rate according to the number of months in the period between the date the license is issued and its date of expiration. The officer issuing such license for less than a year shall certify on the face thereof that it is issued to provide a common expiration date, the period for which it is issued, and the amount paid therefor. A person engaged in business, who thereafter becomes liable for a privilege tax for any new kind of business, may in like manner obtain a license for a less period than one year. But this section shall not apply to any person who by reason of failure to procure a license, becomes liable for the penalty provided by this chapter, nor to any person beginning business, but any license issued to a person beginning business shall be issued for one year, unless elsewhere specifically provided.
Sources: Codes, 1942, § 9671; Laws, 1940, ch. 120; Laws, 1944, ch. 138, § 52, eff from and after June 1, 1944.