All license fees shall be paid in advance for the license period for which issued. The license fee may be prorated for a new business commencing during the second six (6) months of a fiscal year; the prorated fee shall be in proportion to the amount of the year remaining during which time it will operate. At the direction of the town board, the town clerk may issue licenses to licensees, sending them statements for fees due, and if the same is not paid within sixty (60) days from the due date, the license shall thereupon become null and void. (1998 Code)