The director of finance shall prepare an annual report showing:
A. Valid Licenses: The names of all the parties who have paid licenses for the preceding year; the business for which the same was paid; and the amount.
B. Delinquent Licenses: Under the head of "delinquent licenses", the names of all persons operating or transacting any business, trade, or profession in this city for which a license is required, and then remaining unpaid; the time for which such license is due; the amount due; and the business for which said license is required; which list shall be filed in the office of the director of finance. (1983 Code § 5.02.070)