All license fees shall be due and payable as follows, except as may be otherwise provided.
A Annual Fees Due: Annual fees shall be payable before each calendar year in advance. The annual license shall date from January 1 of each year and shall expire on December 31 of each year.
B Delinquent: Annual fees shall be due on the first day of each calendar year and shall become delinquent if not paid by February 1 each year. (1978 Code § 9-114; amd. 1996 Code)