(A) Annual basis. Unless otherwise specifically provided, all annual taxes, under the provisions of this subchapter, shall be due and payable in advance of July 1 of each year; provided, that taxes covering new operations commenced after July 1 may be prorated for the balance of the tax period on a quarterly basis.
('64 Code, § 13-13)
(B) Daily basis. Except as otherwise provided in this subchapter, daily flat-rate taxes shall be due and payable each day in advance.
('64 Code, § 13-14)
(Ord. 50, passed - - ; Ord. 397, passed 3-22-71)