(A) Receipt-based fees imposed by this chapter shall be paid quarterly on January 30th, April 30th, July 31st, and October 31st for the gross receipts received during the preceding quarter and shall be reported on a form provided by the Board.
(B) Annual renewal fees imposed by this subchapter shall be due and payable on or before July 31 of each year.
(1994 Jeff. Code, § 51.53) (Jeff. Ord. 19-1994, adopted and effective 7-26-1994; Lou. Metro Am. Ord. No. 44-2005, approved 4-19-2005)