Unless otherwise specifically provided, all license taxes under the provisions of this chapter shall be an annual tax and shall be due and payable in advance on the first day of operation of such business and annually on the anniversary date thereafter. Whenever an applicant shall present to the Finance Director satisfactory proof of extreme hardship, the Finance Director may permit partial payments of the business license assessment to which will be added a filing fee in an amount set by resolution. Daily flat rate license taxes are payable each day in advance.
('61 Code, § 12.19) (Ord. 586, passed - - ; Am. Ord. 1221, passed 11-19-97)