(A) Except as otherwise provided in this article, annual business taxes shall be due and payable in advance on the first day of the anniversary month of each year.
(B) Except as otherwise provided in this article, business taxes, other than annual, shall be due and payable as follows:
(1) Daily flat-rate business taxes are due and payable each day in advance.
(2) Other flat-rate business taxes are due and payable in advance on the first day of business and thereafter on the first day of any applicable period.
(`64 Code, Sec. 16-21) (Ord. No. 2456, 2838)