(A) The tax shall be due and payable in advance before the business begins, for the number of days for which the occupation or business is to be carried on within the taxing year.
(Prior Code, § 4-104)
(B) It is hereby made the duty of each and every person, firm, association or corporation to pay the tax levied against him, her, them or it at the time the same becomes due as provided in division (A) above.
(Prior Code, § 4-105)