A. Payment Of Tax; License Issuance:
1. It is unlawful for any person to engage in, exercise, or pursue any business, profession, trade, occupation, or privilege for which a license tax is levied by this code or by any other ordinance or ordinance provision without paying the license tax, and securing and possessing a valid license therefor.
2. Upon making proper application to the city clerk, the payment of the license tax and fulfillment of any other condition which may be prescribed by law or ordinance, the city clerk-treasurer shall issue a license therefor.
3. Such license taxes shall be credited to the general fund of the city. (1985 Code § 9-103)
B. License Expiration; Proration Of Fee: Annual licenses shall expire on June 30 of the year for which they were issued. When an annual license is issued after July 1 for the remainder of the year to a person just beginning to engage in, exercise, or pursue a business, profession, trade, occupation, or privilege, the tax collected shall be a fractional part of the annual tax equal to the fraction of the year remaining with a minimum of ten dollars ($10.00). (1985 Code § 9-103; amd. 2004 Code)