A. All Occupation Taxes levied under the provisions of this chapter expire on June 30 of each year.
B. The amount of any Occupation Tax levied shall be computed pro rata upon the months remaining in the year ending June 30 following. Such taxes paid on or before the fifteenth day of any month shall be on the basis of the first day of the month, and such taxes paid after the fifteenth day of any month shall be on the basis of the first day of the next succeeding month.
C. Once the tax has been paid as computed in this section, no refunds may be made. (1983 Code)