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All Business Taxes shall be paid to the Department of Finance Administration in lawful money of the United States and taxes required hereunder shall be received in advance by the Department of Finance Administration except where otherwise specifically provided, and shall be due and payable at the following times:
A. Annual Business Taxes: On January 1 of each calendar year, except that the Business Tax for real estate salespersons shall be due quarterly as follows: April 1, July 1, October 1 and January 1.
B. Newly Established Business: On or before the first day of operation in the City.
C. Construction Project Taxes: On or before the first day work commences on the project.
D. Taxes Arising From Assessment: On the date established by subsection 3-1-213B of this chapter.
E. Taxes Arising From Amendments To This Article: When a person first becomes subject to Business Tax by reason of an amendment of this article, or because of such an amendment, becomes subject to Business 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 reason of this article, 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. (Ord. 96-O-2255, eff. 3-22-1996; amd. Ord. 05-O-2467, eff. 4-16-2005)