The license term shall be, except as otherwise provided in this article, for a term of one year, commencing July 1, and ending on June 30 of the following calendar year, and except as hereinafter otherwise provided, a full year's license tax shall be paid, regardless of time of the year in which the license shall be issued, and all license taxes shall be paid for in advance. For annual licenses first issued in the second half of the fiscal year for new businesses, one-half of the applicable license tax shall be paid.
(1966 Code, § 21-213) (Ord. 601, § 1(part); Measure H Initiative, adopted 2018)