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Unless otherwise specifically provided, all license taxes shall be paid on an annual basis and shall be due and payable on September 1 of each year; provided that license taxes covering new operations, commenced after March 1, may be prorated for the balance of the license period, but not for less than six (6) months. Licenses, other than for an annual period, shall not be prorated.
Except as otherwise herein provided, license taxes, other than annual, required hereunder shall be due and payable as follows:
(A) Daily flat rate license taxes each day in advance.
(B) Other flat rate license taxes are payable in advance on the first day of business and thereafter on the first day of any applicable period. (Ord. 1495, 7-28-1992)