(A) All occupation taxes levied under the provisions of this article expire on June 30 of each year.
(B) 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.
(`90 Code, § 2-4)