3-1-6: PAYMENT DATES:
All license fees shall be due and payable as follows, except as may be otherwise provided:
   A.   Payable: Annual fees shall be payable before each calendar year, in advance. The annual license shall date from January 1 of each year and shall expire on December 31 of the following year.
   B.   Due: Annual fees shall be due on the first day of each calendar year and shall become delinquent if not paid by February of each year. (1978 Code § 9-114, as amended; amd. 2007 Code)
   C.   Penalty For Late Payment: If any license fee is not paid within thirty (30) days of the due date, a penalty of ten percent (10%) of the amount of such license fee shall be added to the original amount thereof. No license shall be issued until all penalties legally assessed have been paid in full. (1978 Code § 9-115, as amended)