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Except as otherwise specifically provided in this Title 5, all business license taxes required to be paid thereby shall be deemed to be delinquent if not paid on or before or within the times herein after prescribed;
(A) Except as otherwise provided below, business license taxes shall be delinquent if not paid on or before the close of business on the last day of the month following the month in which the license expired.
(B) In the case of a newly established business for which the payment of a business license tax is required, payment thereof shall be deemed delinquent if not paid on or before the thirtieth day after commencement of operations of such business.
(C) In the case of business license taxes unpaid when a business has been discontinued, dissolved or otherwise terminated, any unpaid business license taxes not theretofore delinquent under other provisions of this section shall be deemed delinquent if not paid on or before the fifteenth day after termination of such business.
('86 Code, § 5.04.190) (Ord. 2306, passed 2-1-49; Am. Ord. 3658, passed - - ; Am. Ord. 3962, passed - - ; Am. Ord. 4059, passed - - )