(a) A license year shall begin on July 1 of each calendar year and shall expire with the expiration of the next ensuing June 30. Licenses shall be renewable annually, except such licenses for which the tax or fee is by the day, week, month or other period less than a year, and except as may be provided otherwise by the Codified Ordinances or other ordinance.
(b) Each license issued prior to January 1 of any license year shall be charged for the full rate and each license issued on or after January 1 shall be charged for at one-half of the full rate. (1975 Code Sec. 10-4)