Boonville Nature of license; term and proration ordinance (§ 10-4)

(a) The licenses provided for in this article are assessed and payable for the privilege of engaging in and doing business in the city and under this article. A business shall be classified as that of a merchant, manufacturer, wholesaler or service occupation according to the principal activity of the business.

(b) Unless otherwise specified by this article, all licenses shall be issued annually for a one-year period and shall expire on the last day of December of each year.

(c) The license fee shall not be prorated and an applicant purchasing a license during the calendar year shall pay the full license fee for that year.