Every person, firm or corporation conducting or carrying on or attempting to conduct or carry on or who advertises to carry on any of the sales defined in section 5.44.020 of this chapter shall be required to and shall pay a license tax to the city in the sum of one hundred dollars ($100.00), which license tax shall be for an initial period of thirty (30) days or any fraction thereof. No more than one license for the conduct of a regulated sale shall be issued to the same person, firm or corporation within twelve (12) months of the completion of a prior regulated sale. (Prior code § 2345)