(A)   The license tax herein levied shall be due on the first day of July in each year, unless otherwise stated, except that persons commencing or desiring to operate for only part of a license year, a trade, business, occupation or profession after July 1 of the license year shall pay a prorated tax, except as otherwise specifically provided herein, equal to as many twelfths of the annual license tax as there are calendar months remaining in the license year including the month in which the license is granted and with the exception that no license shall be issued for a period of less than six (6) months. The license tax herein levied shall be deemed delinquent if not paid thirty (30) days after same becomes due, and a penalty of twenty percent (20%) of the amount of the tax shall be added thereto.
(Ord. 80-8, passed 5-19-80)
   (B)   In no event shall a license be granted to any business or any person for a longer time than one year.
(KRS 92.310)