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F-2.1 - Act respecting municipal taxation

Section 242
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242. Subject to sections 239 and 240, a person who begins to occupy a business establishment after the beginning of a fiscal period is bound to pay the business tax for that business establishment in proportion to the portion of the fiscal period remaining at the time when the occupation begins.
1979, c. 72, s. 242; 1999, c. 40, s. 133; 2000, c. 54, s. 75.
242. Subject to sections 239 and 240, a person who begins to occupy a business establishment for a purpose contemplated in the first paragraph of section 232 after the beginning of a fiscal period is bound to pay the business tax for that business establishment in proportion to the portion of the fiscal period remaining at the time when the occupation begins.
1979, c. 72, s. 242; 1999, c. 40, s. 133.
242. Subject to sections 239 and 240, a person who begins to occupy a place of business for a purpose contemplated in the first paragraph of section 232 after the beginning of a fiscal period is bound to pay the business tax for that place of business in proportion to the portion of the fiscal period remaining at the time when the occupation begins.
1979, c. 72, s. 242.
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