(A) All occupation taxes herein provided shall be paid in advance to the City Clerk, who shall issue a receipt therefor. The City Clerk shall record the name of such licensee and the address where he or she engages in his or her occupation. The records shall be duly filed and kept in the permanent files of the city for at least five years. Thereafter, upon resolution by the City Council, such records may be destroyed.
(B) All occupation taxes levied under the provisions of this subchapter expire on June 30 of each year.
(C) The amount of any occupation tax levied shall be computed pro rata upon the months remaining in the year ending June 30 following. The taxes paid on or before the fifteenth day of any month shall be on the basis of the first day of the month, and the taxes paid after the fifteenth day of any month shall be on the basis of the first day of the next succeeding month.
(Prior Code, § 111.003)