A. Unless otherwise specifically provided, all annual license taxes, under the provisions of this division, shall be due and payable in advance on the first day of January of each year; except that license taxes covering new operations, commenced after the first day of January, shall be due and payable within the calendar month in which the person or company first began operation.
B. Annual license tax covering new operations commenced after the first day of January may be prorated for the balance of the license period. The basis for prorating for the balance of the license tax period is the unexpired quarter year, using the first day of April, July and October as the beginning quarter dates.
C. Six (6) month license tax, on the first day of the first month in which the license is effective.
D. Three (3) months license tax, on the first day of the first month in which the license is effective.
E. One (1) month license tax, on the first day of the month in which the license is effective.
F. Daily license tax, each day in advance.
('61 Code, § 13.36) (Ord. 402, passed - - ; Am. Ord. 582, passed - - )