(A) In addition to the tax on property and polls, as otherwise provided for, and under the power and authority conferred in the laws of the state, there shall be levied and collected annually or oftener, where provided for, a privilege license tax on trades, professions, business operations, exhibitions, circuses and all subjects authorized to be licensed, as set out in the following sections and schedule. All licenses shall be a personal privilege and shall not be transferable. Nothing herein contained shall be construed to prevent the Board of Commissioners from imposing from time to time, as they may see fit, license taxes that are not specifically herein defined, or from increasing or decreasing the amount of any special license tax, or from prohibiting or regulating the business or acts licensed, and all licenses are granted subject to the provisions of existing ordinances, or those hereafter enacted.
(B) All taxes provided for and fixed in the following sections and schedule shall be for 12 months, unless otherwise specified, and shall so remain for 12 months beginning July 1 and ending June 30; provided, that where the license is issued after January 1, then the licensee shall be required to pay one-half the tax prescribed, except where otherwise specifically provided for.
(Prior Code, § 110.03) Penalty, see § 10.99