5.04.200 Time of Payment.
   Business license taxes shall be due and payable at the time of the commencement of business activity by the licensee. Taxes for renewal of a business license shall be due and payable upon expiration of the prior license. No business license tax shall be refundable by reason of the cessation of business during the license period.
(Ord. 1612, § 1 (part), 1992)