(A) Unless otherwise specifically provided, all annual license taxes, under the provisions of this chapter, shall be due and payable in advance on the first day of January of each year. The license taxes covering new operations, commenced after the first day of January, may be prorated for the balance of the license period; all taxes to be delinquent on April 1 of the current year.
(B) Except as otherwise specifically provided, license taxes, other than annual, required hereunder shall be due and payable as follows:
(1) Semiannual license taxes, measured by gross receipts, on the first day of January and the first day of July of each year;
(2) Quarterly license taxes, measured by gross receipts, on the first day of January, April, July and October of each year;
(3) Monthly license taxes, measured by gross receipts, on the first day of each and every month;
(4) Weekly flat-rate license taxes on Monday of each week in advance; and
(5) Daily flat-rate license taxes each day in advance.
(`61 Code, § 12.19) (Ord. 397, passed 12-27-1960; Am. Ord. 955, passed 12-20-2005)