A. Flat Rate Fees. The first annual business tax and each succeeding business tax based upon flat rate fees herein prescribed shall be payable in advance. No registration certificate shall be issued until the amount due and payable has been paid in full.
B. Annual. All annual business taxes due and payable under the provisions of this title shall be for a period of one year and shall expire at 12:01 a.m. on the first day of the same month of the year succeeding issuance or, if applicable, at 12:01 a.m. on the first day of the same month of the year succeeding the original due date except where otherwise specifically hereinafter provided.
C. Gross Receipts or Personnel Basis. The first annual business tax on the gross receipts or personnel basis shall be based on the minimum rate herein prescribed and such sum shall be payable in advance upon application for an original registration certificate. The amount of the tax for each succeeding business tax year shall be ascertained by applying the total gross receipts or personnel figure for the previous business tax year to the applicable tax schedule under classification "A," "B" or "C" of Section 4.06.020 of this title.
D. Gross Receipts or Personnel Statement. Not later than the last day of the same month in which the business tax is due, the statement required under Section 4.02.130 of this chapter shall be submitted and the full amount due and payable shall accompany the return or statement. No registration certificate shall be issued until the amount so determined to be due and payable has been paid in full.
E. Daily. Daily business taxes herein prescribed shall be payable in advance. No registration certificate shall be issued until the amount due and payable has been paid in full. (Ord. 2913 § 1, 1997; Ord. 2170 §§ 1, 2, 1977; Ord. 2062 § 2 (part), 1975).