4-1-2: PAYMENT OF TAX; LICENSE ISSUANCE; TERM:
   A.   Payment Required: It is unlawful for any person to engage in, exercise, or pursue any business, profession, trade, occupation or privilege for which a license tax is levied by section 4-1-1 of this chapter or by any other ordinance or ordinance provision without paying the license tax, and securing and possessing a valid license therefor. Upon making proper application to the City Clerk, the payment of the license tax and fulfillment of any other condition which may be prescribed by law or ordinance, the City Clerk shall issue a license therefor. Such license taxes shall be credited to the General Fund of the City.
   B.   Term; Prorating Tax: Annual licenses shall expire on the April 30 of the year for which they were issued. When an annual license is issued after May 1 for the remainder of the year to a person just beginning to engage in, exercise, or pursue a business, profession, trade, occupation, or privilege, the tax collected shall be a fractional part of the annual tax equal to the fraction of the year remaining, with a minimum of five dollars ($5.00).
(Prior Code § 9-103)
   C.   License Nontransferable: The assignment or transfer of licenses shall not be permitted in the City.
(Prior Code § 9-107)