All taxes under this chapter shall be due and payable and shall become delinquent, as follows:
(1) The wellhead tax shall be due and payable on or before July 1st of each year. Such wellhead tax shall be delinquent thirty days following such due date, except in this event that the effective date of the ordinance codified in this chapter is after July 1st, a prorated wellhead tax shall be delinquent sixty days following the effective date of the ordinance codified in this chapter; and
(2) The amount of the per-barrel tax shall be due and payable on the first day of the month next succeeding each calendar quarter, and shall become delinquent if not paid on or before the last day of said month. In the event that the effective date of the ordinance codified in this chapter is during a calendar quarter, the tax administrator may assess a prorated tax, due and payable at the next succeeding due date.
(Ord. 348 § 1 (part), 1983).