Unless otherwise specifically provided, all annual license taxes, under the provisions of this Chapter, shall be due and payable in advance on January 1 of each year; provided, that license taxes covering new operations, commenced after January 1 may be prorated for the balance of the license period. Except as otherwise herein provided, license taxes, other than annual, required hereunder shall be due and payable quarterly, on January 1, April 1, July 1 and October 1 of each year. (1996 Code)