(a) All licenses, unless otherwise specified, shall be construed to be annual licenses and shall be payable from the first day of the quarterly period in which the license is issued, namely, October 1st, January 1st, April 1st and July 1st; and the license shall expire on the last day of the quarterly period, twelve months after the date the license fee is payable.
(b) Licenses for any shorter period of time as hereinafter provided, shall be payable in advance as issued and shall expire at the close of the period for which the same may be issued; no greater or lesser amount shall be charged or received than is provided in this chapter, and no license shall be issued for any period of time other than in this chapter provided.
(c) For failure to pay an annual license tax when due, the business license officer shall add a penalty of twenty-five percent of said license tax on the thirtieth day of the month following the due date thereof, and an additional penalty of twenty-five percent of the license tax base amount shall be added on the thirtieth day of each successive month thereafter up to a maximum penalty of one hundred percent, plus any administrative penalty regarding delinquent payments which has been imposed by a resolution adopted by the city council.
(Ord. 776 § 2 (part), 1999)