All licenses required and imposed under this chapter or under any other ordinance of the city shall be due and payable annually on or before June 1 of each year; except beer and wine which shall be due and payable annually on or before May 1 of each year; or at the date of first engaging in such business, trade, employment or profession, or doing the act.
('70 Code, § 14-3) (Ord. 1965-39, passed 11-15-65)