(A)
All license taxes imposed by this subchapter, except as otherwise provided in this subchapter, shall become due and payable on or before March 1 of the license tax year (January 1 through December 31) of each calendar year.
(B) In all cases where the person shall begin a business, profession, trade or occupation upon which a license tax is imposed under this subchapter after March 1 of a license tax year, the license shall be applied for prior to commencement of the business, profession, trade or occupation, and payment of the appropriate license tax shall be made within 30 days of the time the person commences the activity.
(1997 Code, § 18-36) (Ord. passed 5-31-1983; Am. Ord. passed 3-10-2020)