In the absence of any provision to the contrary, all fees and charges for licenses or permits shall be paid in advance at the time application therefor is made to the Village Comptroller. When an applicant has not engaged in the business until after the expiration of part of the current license year, the license fee shall be prorated by quarters and the fee paid for each quarter or fraction thereof during which the business has been or will be pursued. Except as otherwise provided, all license fees shall become a part of the corporate fund.
('52 Code, § 184) Penalty, see § 110.99