All business taxes due under the provisions of this chapter shall be payable in advance of the applicable business tax period prescribed as follows:
(A) Daily business taxes shall be due on their effective date and delinquent at 5:00 p.m. on that date;
(B) Monthly business taxes shall be due on the first day of each month for which the business tax is sought and delinquent at 5:00 p.m. on the tenth day of the month;
(C) Quarterly business taxes shall be due on July 1, October 1, January 1 and April 1 and delinquent at 5:00 p.m. on the twentieth day of the first month in which the quarterly business tax is due; and
(D) Annual business taxes shall be due on July 1 and delinquent at 5:00 p.m. on July 31.
(Ord. 405, passed 6-2-1992)