(A) The license tax and fee levied and imposed shall become due and payable to the city on May l of each year. Any person, firm, or corporation becoming lessee or owner of a mobile home as set forth in § 155.01(A) hereof on or after May l of each succeeding year and for that reason registers and is subject to the license fee imposed for only part of the year, the fee shall be computed as follows:
(1) May l through November 30, full fee.
(2) December l through April 30, one-half fee.
(B) The owner or lessee of a mobile home required to be licensed under the provisions of this chapter who fails to purchase this license on or before June l of each calender year shall be subject to a delinquency penalty of $l per month, until the time as the fee is paid for each license required to be purchased. Persons, firms, or corporations becoming the owner, user, or lessee of a mobile home on or after June l of each calendar year and which are required to be licensed under the provisions of this chapter shall have 30 days within which to obtain this license after the date of purchase or acquisition of a mobile home. Owners, lessees, or users failing to purchase this license within 30 days from the date of the purchase or acquisition of a mobile home shall be subject to a like delinquency penalty of $l per month, for each license required to be purchased.
(‘71 Code, § 110.13(C)) (Ord. 40-72, passed 3-22-72; Am. Ord. 85-4-2, passed 5-8-85)