(A) Annual. Unless otherwise specifically provided in this chapter, all annual license taxes imposed by the provisions of this chapter shall be due and payable in advance on the first day in that calendar month in which the applicable business was started. Such annual tax payment shall be considered valid and current for the remainder of the calendar month in which said payment is made, plus the additional following 12 consecutive months. Every subsequent annual renewal payment thereafter shall be due and payable prior to the expiration of the preceding twelve-month period for which payment has already been made.
(B) Semi-annual. In the alternative to the foregoing, any person may instead pay said annual license fee on a semi- annual basis by paying one-half the annual fee, plus an additional 25% thereof, for each six month period in which their business is in operation in the city. The semi-annual payment shall be considered valid and current for the remainder of the calendar month in which said payment is made, plus the additional following six consecutive months. Every subsequent semi- annual payment renewal thereafter shall be made prior to the expiration of the preceding six-month semi-annual period for which payment has already been made.
(C) Flat rate. Except as otherwise provided in this chapter, license taxes, other than annual or semi-annual license taxes, imposed by the provisions of this chapter, shall be due and payable in advance as follows:
(1) Annual flat rate taxes are due and payable on the first day in any calendar month in which any applicable business is started. Such annual flat rate tax payment shall be considered valid and current for the remainder of the calendar month in which said payment is made, plus the additional following 12 consecutive months. Every subsequent annual renewal payment thereafter shall be due and payable prior to the expiration of the preceding twelve-month period for which payment has already been made;
(2) Semi-annual flat rate taxes are due and payable on the first day in any calendar month in which any applicable business is started. Such semi-annual flat rate tax payment shall be considered valid and current for the remainder of the calendar month in which said payment is made, plus the additional following six consecutive months. Every subsequent semi- annual renewal payment thereafter shall be due and payable prior to the expiration of the preceding period for which payment has already been made;
(3) Monthly flat rate taxes are due and payable on the first day in which any applicable business is started. Every subsequent renewal thereafter shall be due and payable in advance on the first day of each following consecutive month; provided, however, that any portion of a month shall be deemed a whole month;
(4) Daily flat rate taxes are due and payable in advance of the day in which any applicable business is started, and each subsequent following consecutive day thereafter for as long as the business is in existence; provided, any portion of a day shall be deemed a whole day.
(`78 Code, § 5.02.300.)