All license fees shall be due and payable as follows, except as may be otherwise provided:
A. The application and fees provided for herein shall be due and payable on or before January 2 of each year, or before commencing a new business, trade, service or profession.
B. Penalties for delinquent fees shall be as specified in the comprehensive fee schedule resolution. (1989 Code § 9-114; amd. 2012 Code)