§ 5.04.180  DUE DATES.
   All business license taxes shall be paid to the Director of Finance in lawful money of the United States. For the purposes of this section, all such taxes required to be paid under this Title 5 shall be payable in advance except when otherwise specifically provided, shall be deemed to have been paid on the first day of the month in which the taxes have been so paid, and shall be due and payable at the following times;
   (A)   Renewal. Business license taxes shall be due and payable on the first day of the month following the expiration date of the business license which the applicant is seeking to renew.
   (B)   New business.  When a new business com-mences during any year, the annual business license tax shall be due and payable upon the commencement of such business.
   (C)   Business license tax increase.  When a business license tax is increased, or if a person first becomes subject to a business license tax by reason of an amendment of this Title 5, or, because of such an amendment, becomes subject to a business license tax under a section not previously applicable to such person or on a basis not previously applicable to such person, any new or additional tax required to be paid by this Title 5, as so amended, shall be due and payable upon the effective date of the amending ordinance unless an operative date different from the effective date of the amendment is specified therein.
   (D)   Termination of business.  When a business discontinues, dissolves, or otherwise terminates before the expiration of a business tax period, any taxes accrued and owing to the city under the provisions of this Title 5, including any business taxes that would not otherwise be payable until the close of the business tax period during which termination occurs, or until time for paying the tax for the next succeeding business tax period, shall be due on the date of termination.
('86 Code, § 5.04.180) (Ord. 2306, passed 2-1-49; Am. Ord. 3556, passed  - - ; Am. Ord. 4059, passed  - - )