A. Payment Of Tax; Expiration Date: Any State licensee originally entering upon any occupation herein listed shall pay the tax therefor at the Office of the City Clerk on or before the date upon which he enters upon such occupation. The licensee shall provide a copy of his current state license before payment of an occupation tax will be accepted. Thereafter, the licensee shall pay the tax annually on or before April 1.
B. Proration Of Tax: The occupation tax subject to this chapter shall be prorated on a monthly basis for the year in which an occupation begins operations. Taxes paid on or before the fifteenth day of any month shall be on the basis of the first day of the month; taxes paid after the fifteenth day of the month shall be on the basis of the first day of the next succeeding month.
C. Issuance And Posting Of City Receipt: Upon payment of the occupation tax, the city clerk shall issue a receipt to the state licensee, which the licensee shall post in a conspicuous place on the premises wherein he carries on his occupation.
D. Violation; Penalty: Any person who engages in any of the occupations taxed by this chapter without paying the occupation tax imposed therefor in advance of such operation is guilty of an offense against the city and, upon conviction thereof, shall be punished as provided in section 1-4-1 of this code. (1990 Code § 3-103)