Section 3.05 License Year.
   Except as otherwise herein provided as to certain licenses, the license year shall begin January 1 of each year and shall terminate at midnight on December 31st of that year. Original licenses shall be issued for the balance of the license year at the full license fee. License applications for license renewals shall be applied for sixty (60) days prior to the annual expiration date, and issued at least fifteen (15) days prior to the annual expiration date.